The Social Security (Contributions) Regulations 2001

[^key-5e4f4e856065e8e3904118c49efaecf9]: Regs. 52A(6)-(8) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 13(d) (with reg. 20)

[^key-ccd785909007c5c3e85b6a87bace6975]: Reg. 54 omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 14 (with reg. 20)

[^key-3fe44d6cef6c663ae6aac9a5b60fd613]: Reg. 100(4) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 15 (with reg. 20)

[^key-704b3c5eb281d9191357b88501278ba6]: Reg. 120(2)(b)(ii) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 16 (with reg. 20)

[^key-f961c858be990dc25c10e3e270749950]: Reg. 155A(2)(f) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 17 (with reg. 20)

[^key-ef4cad827781fdd8b5e041ceee3a69e6]: Words in Sch. 3 Pt. VIII para. 3 inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(3)(a)

[^key-653c89719e18028a8075f22d82fc6861]: Sch. 3 Pt. VIII para. 3(a) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(3)(c)

[^key-f5e43360f58bb955464f89a1ed698b2e]: Sch. 3 Pt. VIII para. 3(za)(zb) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(3)(b)

[^key-9bddaa2cc2a39fdb9add6fc9b3be4b79]: Sch. 3 Pt. VIII para. 3(b) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(3)(d)

[^key-d73d5b4410988c188de7c12035ed189d]: Words in Sch. 3 Pt. VIII para. 3C inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(5)

[^key-b12284e7732f712acc18ee8e504d95dc]: Words in Sch. 3 Pt. VIII para. 4A inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(5)

[^key-ba08310eb86a779386112dcd3c609fd3]: Words in Sch. 3 Pt. VIII para. 4 inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(5)

[^key-a9633e1cf5565c15e41fcdbdb2f355b2]: Words in Sch. 3 Pt. VIII para. 5 inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(5)

[^key-ce4c4edd64bbefc36af8c5507927fbd2]: Words in Sch. 3 Pt. VIII para. 4B inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(5)

[^key-08122667acac0e57233935473abcac10]: Words in Sch. 3 Pt. VIII para. 4D inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(5)

[^key-61ecabb811f7f35651842904a8f295a0]: Words in Sch. 3 Pt. VIII para. 4C inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(5)

[^key-8479280ca4f93ea9fb3e89dcec42f471]: Sch. 3 Pt. VIII para. 9(3) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(7)(b)

[^key-c65447bc8b819b4c4e16c093a4e1d1fa]: Word in Sch. 3 Pt. VIII para. 9(1) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(7)(a)(i)

[^key-e5198fe81a3e0980cb1d9602eaf772eb]: Word in Sch. 3 Pt. VIII para. 9(1) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(7)(a)(ii)

[^key-b56ace0658233ab2283141c837058600]: Words in Sch. 3 Pt. X para. 10 inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 6(2)

[^key-450d1b719195ed485de68244b6ec713f]: Words in Sch. 3 Pt. X para. 11 inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 6(3)

[^key-27bc7013b16560ec6ffffdddd2eece4d]: Sch. 4 para. 7(4)(c) and word omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(a)(i) (with reg. 20)

[^key-af0243e02ddb7e169265d3caccf61e7e]: Words in Sch. 4 para. 7(13)(b)(iii) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(a)(ii)(aa) (with reg. 20)

[^key-b2c66944a34e905acd502d5821943366]: Sch. 4 para. 7(13)(b) (iiia) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(a)(ii)(bb) (with reg. 20)

[^key-4e954723603ef2d043464bb476992b63]: Words in Sch. 4 para. 7(13)(b) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(a)(ii)(cc) (with reg. 20)

[^key-ffbbba8c761c07a17313053d282f90bd]: Words in Sch. 4 para. 9(1)(c) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(ii)(aa) (with reg. 20)

[^key-ff96c7f10f89abc2527d52a61cf83f13]: Words in Sch. 4 para. 9(1)(c) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(ii)(bb) (with reg. 20)

[^key-44dc58778a98797856a443d57671ebf5]: Sch. 4 para. 9(1)(ca) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(iii) (with reg. 20)

[^key-262a7777eda3bace6468b268293940c6]: Words in Sch. 4 para. 9(1)(b) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(i) (with reg. 20)

[^key-9592d9584e2d419bbd9a94aa7639f62d]: Sch. 4 para. 12(3)(b) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(c) (with reg. 20)

[^key-01f1ed1ef14003841c5f262912d5dd09]: Words in Sch. 4 para. 21G(1)(b) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 7(2)(a)

[^key-e48bbf321aee986a310bf43419c8602a]: Sch. 4 para. 21G(2A) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 7(2)(b)

[^key-57b72d4aa3ce7ac4579d316bb0832631]: Words in Sch. 4 para. 22(1)(c)(i) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(d)(i) (with reg. 20)

[^key-a4755981f47c4325c1323388c27683b6]: Sch. 4 para. 22(2)(c) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(d)(ii) (with reg. 20)

[^key-24c63a8828d4e69738709a21febb5aea]: Sch. 4 para. 22(2B)(e) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(d)(iii)(aa) (with reg. 20)

[^key-e3a2b9285ffb0482d74c016d7c80a6b1]: Sch. 4 para. 22(2B)(f) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(d)(iii)(bb) (with reg. 20)

[^key-e7f585325b70807b630d3acddb57cb81]: Sch. 4 para. 24(2)(g) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(e)(iii) (with reg. 20)

[^key-d85121e1a622f400632531417726c7e2]: Word in Sch. 4 para. 24(2)(e) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(e)(i) (with reg. 20)

[^key-8aa3141e7d40b0b204bfedd9fb062b9d]: Sch. 4 para. 24(2)(f) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(e)(ii) (with reg. 20)

[^key-3bd1657dcb85dc5639dd5e22e1b47c11]: Words in Sch. 4A para. 7 substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 19(i) (with reg. 20)

[^key-3f04c2a40b62946fd31e70f202ee26a0]: Sch. 4A para. 12 omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 19(ii) (with reg. 20)

[^key-af7855d3856bf3642b447e85b6031e3a]: Sch. 3 Pt. VIII para. 3ZB(6)(a) substituted (6.7.2016) by The Social Security (Contributions) (Amendment No. 3) Regulations 2016 (S.I. 2016/647), regs. 1, 2

[^key-1f53a1dddcd143a403ce654751195e64]: Sch. 3 Pt. VIII inserted (E.W.S.) (28.11.2016) by The Social Security (Contributions) (Amendment No. 4) Regulations 2016 (S.I. 2016/1067), regs. 1, 6

[^key-0aee135ada594a31e77f974e8bd6efdb]: Sch. 4 Pt. 3C inserted (E.W.S.) (28.11.2016) by The Social Security (Contributions) (Amendment No. 4) Regulations 2016 (S.I. 2016/1067), regs. 1, 7

[^key-5d6db086d47df743b9be79cb5f0257a2]: Words in reg. 40(2)(b) substituted (28.11.2016) by The Social Security (Contributions) (Amendment No. 4) Regulations 2016 (S.I. 2016/1067), regs. 1, 3

[^key-425c40cf144ee43b9cc90971509d00e6]: Reg. 114(5) substituted (28.11.2016) by The Social Security (Contributions) (Amendment No. 4) Regulations 2016 (S.I. 2016/1067), regs. 1, 4(2)(b)

[^key-a311e59aee7d5ab02d7c314cdc4c680a]: Sch. 3 Pt. V para. 6(da) inserted (28.11.2016) by The Social Security (Contributions) (Amendment No. 4) Regulations 2016 (S.I. 2016/1067), regs. 1, 5

[^M_F_cc059c18-335e-482c-d77e-eaf9ad32bee8]: Sch. 3 Pt. 10 para. 10 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(7)(c)

[^key-be119d381a935e40cb3f0299dd49ebfb]: Reg. 40B inserted (6.4.2017) by The Social Security (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/307), regs. 1, 3

[^key-58a86f3a1d8b7d4ff4123772de9a61d3]: Sch. 3 Pt. VI para. 13 inserted (6.4.2017) by The Social Security (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/307), regs. 1, 4

[^key-3873b43abb8b9da03f9c36e6f1fa1e52]: Sch. 3 Pt. VIII para. 3ZB(6D)-(6F) inserted (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 4(2)

[^key-d5432870a21a8124e1417c9cfb02e5c6]: Words in reg. 49(2)(a) omitted (coming into force in accordance with art. 1-3 of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 18(a)(i)

[^key-9eaa1ad83a26a308318f1d96b2b2c36c]: Words in reg. 49(2)(b) omitted (coming into force in accordance with art. 1-3 of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 18(a)(ii)

[^key-36fcacc530cbf5858bbc632ff717235d]: Words in reg. 49(3) omitted (coming into force in accordance with art. 1-3 of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 18(b)

[^key-91e95e5884827fd9410b2b67efb6192c]: Sch. 4 Pt. II para. 7(1A) inserted (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 4(3)

[^key-b03c09777187ef1a5060a6f70499af79]: Sch. 2 para. 14A inserted (E.W.S.) (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 5(3)

[^key-d06514781184dde0332bcd50a319a30c]: Words in reg. 1 inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 3

[^key-4d897b195e0fda1c74749c2502b52dfc]: Word in reg. 22(1) substituted (6.4.2018) by The Social Security (Contributions) (Amendment No. 2) Regulations 2018 (S.I. 2018/257), regs. 1(1), 2(2)(a)

[^key-cda479e53a32ec7537f94ceb0c0774b0]: Reg. 22(14) inserted (6.4.2018) by The Social Security (Contributions) (Amendment No. 2) Regulations 2018 (S.I. 2018/257), regs. 1(1), 2(2)(b)

[^key-bde0c25dc70454297f5797cbbc7690ca]: Reg. 22A(2A) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 4

[^key-d2c63b061733493f2badb479710c4610]: Words in reg. 40B heading omitted (6.4.2018) by virtue of The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 8(2)

[^key-6b7057cb18c5be1927ded23b5816b2b4]: Sch. 2 para. 14(1A) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 5(2)

[^key-4685458763d0bbdc7414c8eda073b597]: Word in Sch. 3 Pt. V para. 7(9)(a) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 7(3)(a)

[^key-78b1828df326a439fdd097a0021c0234]: Sch. 3 Pt. V para. 6B(ba) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 7(2)

[^key-3abb3ae436cc7d3704c8154929c23640]: Word in Sch. 3 Pt. V para. 7 heading inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 7(3)(a)

[^key-6f2661861f4551ccb7921eb616a3bc17]: Word in Sch. 3 Pt. V para. 7A(1) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 7(4)(b)

[^key-959d3f10d7136ddc8969f5bc0e7ec43e]: Word in Sch. 3 Pt. V para. 7A(9)(a) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 7(4)(a)

[^key-cb44a6d5d9e53b3e29847e00a4f2ef07]: Word in Sch. 3 Pt. V para. 7A heading inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 7(4)(a)

[^key-37d40bd663649a560a94554b977e2077]: Sch. 3 Pt. VIII para. 7A(1): Sch. 3 Pt. 8 para. 7 and 7A renumbered as para. 7(1) and 7A(1) (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 6(2)

[^key-a3b205000f1c95e29a43bc70e801ea0f]: Sch. 3 Pt. VIII para. 7A(2) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 6(4)

[^key-7fb60aae5084bd3c15537f39d4fb4c97]: Sch. 3 Pt. VIII para. 7(2) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 6(3)

[^key-3cc34c7f8d5a68d44d86e667ce84dd8a]: Sch. 3 Pt. VIII para. 9(2) substituted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 6(5)

[^M_F_70f97483-1757-46c5-a33c-5f0484716370]: Word in Sch. 3 Pt. V para. 7(1)(a) inserted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 7(3)(b)

[^key-e85e34fc0821771590e8e5885fe5dcdc]: Reg. 22C inserted (5.4.2019) by The Social Security (Contributions) (Amendment) Regulations 2019 (S.I. 2019/85), regs. 1, 3

[^key-a57abf95821fd898e1eea1c5c5b8a863]: Words in reg. 22B(2) inserted (5.4.2019) by The Social Security (Contributions) (Amendment No. 2) Regulations 2018 (S.I. 2018/257), regs. 1(2), 2(3)(a)

[^key-3dcc9ccd1b1dd5fdd9cff82dab8dacc0]: Reg. 22B(3A) inserted (5.4.2019) by The Social Security (Contributions) (Amendment No. 2) Regulations 2018 (S.I. 2018/257), regs. 1(2), 2(3)(b)

[^key-46319fcefcaefd0012a3122571e0c175]: Words in reg. 22B(4) substituted (5.4.2019) by The Social Security (Contributions) (Amendment No. 2) Regulations 2018 (S.I. 2018/257), regs. 1(2), 2(3)(c)

[^key-ba7045627db80d7922efd3dfdc6fca3b]: Sch. 3 Pt. VIII para. 12D inserted (2.7.2019) by The Social Security (Contributions) (Amendment No. 2) Regulations 2019 (S.I. 2019/1009), regs. 1, 2

[^key-4ea813150c3bcc61d54702bbb6faaa36]: Reg. 40C - Reg. 40D inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 7

[^key-bad853379ec5c370be96d0b7daabe50e]: Sch. 3 Pt. VIII para. 8B inserted (6.4.2020) by The Social Security (Contributions) (Amendment No. 3) Regulations 2020 (S.I. 2020/320), regs. 1, 2(2)

[^key-ca7bd22be8d068927725aa4b97c032b3]: Sch. 4A paras. 12E, 12F inserted (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 8

[^key-2354ea310d798ad5c547f02f7113e2cb]: Words in reg. 1(2) inserted (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 3(a)

[^key-279dde7a117ba6c562af27cf6244b367]: Words in reg. 1(2) inserted (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 3(b)

[^key-a15481e5fead36191ec35d42d2613bc7]: Words in reg. 1(2) inserted (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 3(c)

[^key-b04be0529fa71b5943fb65ed58abe730]: Words in reg. 1(2) inserted (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 3(d)

[^key-80694623bc4c63b4f200e3d287bef547]: Words in reg. 9 heading substituted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(2)(a) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^key-d4bffd9ff785c8835df1514f70c805d1]: Words in reg. 9(2) substituted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(2)(b) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^key-4dade0fc73806bf07ae1b354791ef635]: Reg. 9(2A)(e) and word inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(2)(c)(ii) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^key-c7eb86450f4776fe37af77c44ceaf52b]: Word in reg. 9(2A)(c) omitted (6.4.2020) by virtue of The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(2)(c)(i) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^key-769c6fbad38c16a2e025c4e3b73e0d7a]: Reg. 40B revoked in part (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 4

[^key-9920651880de267025af1c1df7a90768]: Words in reg. 71(1) inserted (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 5

[^key-7aa0be38b2fa8641146f415959cbcf43]: Reg. 80(5) inserted (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 6

[^key-87b8b163c6c7ae287103056f1681e57a]: Words in reg. 22B(3A)(a) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 39(2)

[^key-6d71e7c67bb18634aaeaf6d84027a3ef]: Words in reg. 22C(1) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 39(3)(a)

[^key-658259f126141ccd8a69ad36af049f27]: Words in reg. 22C(1) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 39(3)(b)

[^M_F_d16fa979-899b-4de6-fc9f-e365c56724a8]: Sch. 4B para. 5A inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(5) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^M_F_94eba8da-1bca-4535-e8dd-2291b7eb71dd]: Sch. 4A para. 19 inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(4) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^M_F_5a30f8db-b825-4766-b0de-be8265e19f53]: Sch. 4 para. 22(1)(dd) and word inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(d)(i)(bb) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^M_F_838b9f5b-a785-4020-a479-ff26753d9ec7]: Word in Sch. 4 para. 22(2)(db) omitted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(d)(ii)(aa) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^M_F_43b45493-2877-4ba6-bf07-c02820048812]: Word in Sch. 4 para. 22(1)(db) omitted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(d)(i)(aa) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^M_F_28930fac-b193-450a-9873-5642c0f7ef14]: Words in Sch. 4 para. 11(4) substituted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(c) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^M_F_7f69b20c-05ef-4024-8ecf-23621e0e152d]: Sch. 4 para. 22(2)(dd) and word inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(d)(ii)(bb) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^M_F_c60e2694-ed4c-4e9f-f7d2-3d7eb77537c5]: Word in Sch. 4 para. 9(1)(h) omitted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(b)(i) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^M_F_6fb7f8df-d274-4fdd-fb8f-f20d8438ad15]: Word in Sch. 4 para. 7(13)(b)(viii) omitted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(a)(i) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^M_F_8b24599a-f1a3-4cee-9add-646f41bd72c2]: Sch. 4 para. 9(1)(j) and word inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(b)(ii) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^M_F_1ff5b3b5-6149-41cf-ae18-e48f29cf5b7a]: Sch. 4 para. 7(13)(b)(x) and word inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(a)(ii) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[^key-507417bb7eeced69c59cd74179a11a8b]: Sch. 3 Pt. VII para. 13 inserted (E.W.S.) (29.9.2020) by The Social Security (Contributions) (Amendment No. 4) Regulations 2020 (S.I. 2020/923), regs. 1, 2(2)

[^key-8db6a0826b91e8208b202552f087928d]: Sch. 4 Pt. 3AA inserted (6.4.2021 immediately after S.I. 2020/1150 comes into force) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(2), 3(3)

[^key-bedccabaf18699d446a04686a1354eeb]: Sum in Reg. 10(b) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(2)(b)

[^key-60502ad0dc8e1da81423203db07e5dde]: Sum in Reg. 10(e) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(2)(b)

[^key-1d9dcc96fe943c5b8531591627c18b6a]: Sum in Reg. 10(f) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(2)(b)

[^key-cf59b1669c2ad0af76f5f7a08e93727e]: Sum in Reg. 11(2A)(a) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(i)

[^key-a53a73ffe7407b67e18ae30b6b23890d]: Sum in Reg. 11(2A)(b) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(ii)

[^key-5d54f77f9b4110263b976064d71bd9f6]: Sum in Reg. 11(3B)(a) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(i)

[^key-baf2728de904fd3df5d3c2eec5eddb51]: Sum in Reg. 11(3B)(b) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(ii)

[^key-71bf0da3e34de513d9254f7a88712312]: Sum in Reg. 11(3C)(a) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(i)

[^key-ac09e426b28453c689cf10569ca61118]: Sum in Reg. 11(3C)(b) substituted (6.4.2021) by The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021 (S.I. 2021/157), regs. 1, 6(3)(a)(ii)

[^key-649dc47bc06132a06a54aa8b280348d0]: Words in Sch. 4 para. 7(1A) substituted (6.4.2021 immediately after S.I. 2020/1150 comes into force) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(2), 3(2)(a)

[^key-5713797fdd4bf227b1b585800f45786a]: Sch. 4 para. 7(1B) inserted (6.4.2021 immediately after S.I. 2020/1150 comes into force) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(2), 3(2)(b)

[^key-27a0fb350516af1aef5b01ed78f97b01]: Word in Sch. 4 para. 21E(2) omitted (6.4.2021) by virtue of The Social Security (Contributions) (Amendment) Regulations 2021 (S.I. 2021/219), regs. 1, 3(a)(i)

[^key-574d11665fd5761a680bf94ca777a565]: Word in Sch. 4 para. 21E(2) inserted (6.4.2021) by The Social Security (Contributions) (Amendment) Regulations 2021 (S.I. 2021/219), regs. 1, 3(a)(ii)

[^key-cfc612d174024dd6e70f870dea657908]: Sch. 4 para. 21E(7)(a)(iiia)(iiib) inserted (6.4.2021) by The Social Security (Contributions) (Amendment) Regulations 2021 (S.I. 2021/219), regs. 1, 3(b)(ii)

[^key-9e287974c21811dbcca91449f4007832]: Words in Sch. 4 para. 21E(7)(a)(iii) inserted (6.4.2021) by The Social Security (Contributions) (Amendment) Regulations 2021 (S.I. 2021/219), regs. 1, 3(b)(i)

[^key-ff5c227f79d41cc35b781df1c94c192f]: Words in Sch. 4 para. 21E(8) inserted (6.4.2021) by The Social Security (Contributions) (Amendment) Regulations 2021 (S.I. 2021/219), regs. 1, 3(c)

[^key-f7f2ad9d0147610b5c5ce33a8f600aef]: Sch. 4 para. 21E(7)(a)(iv)-(vi) substituted (6.4.2021) by The Social Security (Contributions) (Amendment) Regulations 2021 (S.I. 2021/219), regs. 1, 3(b)(iii)

[^key-f2d7b2500402fdfbec3d0b92cab1ba12]: Words in Sch. 4 para. 29LA(3) inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/308), regs. 1(3), 4

[^key-d0dbbec95f65b012d11b2d97f7ef112e]: Reg. 21 modified (for the tax year 2022-23) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 4(1)(3)

[^key-a19a1b1eac677a63689c59f1c6de2340]: Reg. 21 modified (for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 6(1)

[^key-9f44e7b33c07af61cca355dfae36bacf]: Reg. 100 modified (for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 6(2)

[^key-4e6e9aab687d8cda14c05806db288c9c]: Reg. 131 modified (in relation to payments of earnings made before 6 November in the tax year 2022-23) by The Social Security (Contributions) (Amendment No. 2) Regulations 2022 (S.I. 2022/416), regs. 1, 2 (as amended by 2022 c. 43, Sch. para. 4)

[^key-243cb8de5a474d604fbe046ecad4e366]: Sum in Reg. 10(c) substituted (6.7.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 1(2)(4)

[^key-6a3d757785c301a4f82fbd74e23afd7d]: Sum in Reg. 11(3)(a) substituted (6.7.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 1(3)(a)(4)

[^key-f3c5d5aec5f294326c6e200a191a75b0]: Sum in Reg. 11(3)(b) substituted (6.7.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 1(3)(b)(4)

[^M_C_ea030137-8e54-4de4-8de1-3d2cdb06231a]: Reg. 131 modified (in relation to specified assessment for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 5(1)(2)(5)

[^key-f342031410c012745b28bd1e4005bdb4]: Words in reg. 90ZA(2) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 7(2)

[^key-36d1dd8b3c7ba357904d976ed18c9382]: Reg. 90ZA(4)-(7) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 7(4)

[^key-6fd50701abe16f1b34a076989e427036]: Words in reg. 125(c) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 9

[^key-7c4f55edef3b752d6a14f78ac42ad052]: Words in reg. 148C(1)(a) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 10(2)

[^key-21f2b29ac56e2f8145042dd88862eb84]: Reg. 148C(5A) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 10(3)

[^key-c0139e81e3f3ef79234d0890098bba87]: Words in reg. 148C(6)(b) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 10(4)

[^key-b31dca9b9ec8d0aa381ef2f69d506d1d]: Words in reg. 114(5)(c) substituted (10.1.2023) by The Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2022 (S.I. 2022/1342), reg. 1(1), Sch. 1 Pt. 1 para. 7(a)

[^key-dcb6261bf75844525d085d33ff5fa24f]: Words in reg. 114 Table 1 substituted (10.1.2023) by The Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2022 (S.I. 2022/1342), reg. 1(1), Sch. 1 Pt. 1 para. 7(b)(i)

[^key-8035fc8652ff4d044613d6e1e20911ed]: Words in reg. 114 Table 1 substituted (10.1.2023) by The Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2022 (S.I. 2022/1342), reg. 1(1), Sch. 1 Pt. 1 para. 7(b)(ii)

[^key-e15db3fb1c373a29b5fee7c87f6f03c3]: Words in reg. 114 Table 1 substituted (10.1.2023) by The Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2022 (S.I. 2022/1342), reg. 1(1), Sch. 1 Pt. 1 para. 7(b)(iii)

[^key-84d007f7626efe63644c11b9473791c0]: Words in reg. 114(6) substituted (10.1.2023) by The Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2022 (S.I. 2022/1342), reg. 1(1), Sch. 1 Pt. 1 para. 7(c)

[^key-1a0916cb4988f93ac7d3a2560b4aca3e]: Sch. 3 Pt. X para. 26 inserted (16.3.2023) by The Social Security (Contributions) (Amendment) Regulations 2023 (S.I. 2023/186), regs. 1, 2

[^key-71a7a954bf8fe21c0175d3b0a6b23fec]: Reg. 65BA inserted (5.4.2023) by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 4(1)

[^key-50f0562ff3f36768bb9a614f391b24ba]: Words in reg. 48(3)(b) substituted (5.4.2023) by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 4(2)

[^key-73765191eae6505e1a0d9b90e9c015a4]: Reg. 50C(6A) inserted (5.4.2023) by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 3(2)

[^key-9cdfaef1345d175da20f7159a86e1d9c]: Reg. 61B(6A) inserted (5.4.2023) by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 3(3)

[^key-ecb0057c0ef21f6df9df7efb5c73fdf9]: Reg. 80(1AA) inserted (6.4.2023) by The Social Security (Contributions) (Amendment No. 2) Regulations 2023 (S.I. 2023/308), regs. 1, 2(3)

[^key-62188fc04bd1ecfdc527acb1798e6dd8]: Words in reg. 80(1A)(b) substituted (6.4.2023) by The Social Security (Contributions) (Amendment No. 2) Regulations 2023 (S.I. 2023/308), regs. 1, 2(2)(b)

[^key-9e1cd2bd72e9ca4d7ecf84da9ee1cb9f]: Reg. 80(1A)(a) and word omitted (6.4.2023) by virtue of The Social Security (Contributions) (Amendment No. 2) Regulations 2023 (S.I. 2023/308), regs. 1, 2(2)(a)

[^key-165a30bc89ce1ef207d434cf3d37b9af]: Words in reg. 50C(4) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)

[^key-38519233146a52948b0977cb41b829fb]: Words in reg. 61B(4) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)

[^key-c08d78b2413d19df1fad268439b99e72]: Words in reg. 65BA(1) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)

[^key-8a9d92b98f6fe96787c0dd24899592bf]: Words in reg. 65BA(3)(b) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)

[^key-6bcd803c7f80a9e8d022a2e1fce21337]: Words in reg. 65BA(1) inserted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(3)(a)

[^key-b9a425e72b41a704d271d85d7d71c9cc]: Reg. 65BA(4)(aa) inserted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(3)(b)

[^key-33f8b719f4639986818f18fc57de3a9b]: Words in reg. 65BA heading substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(3)(c)

[^key-23870b2f2a42bedb04402b4f0998a216]: Sch. 3 Pt. 10 para. 27 inserted (1.8.2023) by The Social Security (Contributions) (Amendment No. 5) Regulations 2023 (S.I. 2023/773), regs. 1, 2

[^key-a3194456f1f4d517e06a04b0862046a1]: Sch. 3 Pt. 6 para. 14 inserted (9.8.2023) by The Social Security (Contributions) (Amendment No. 6) Regulations 2023 (S.I. 2023/823), regs. 1, 2

[^key-296c2c67a795ebc4c0f8e6ad0c851192]: Words in reg. 100(4) substituted by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 2(3)(4)

[^key-be81cbf2c3c7e97a75cbdbdc75509491]: Reg. 131 modified (in relation to the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)(2)(5)

[^key-b93c3795e7138021ce41112f8e410661]: Words in reg. 21(3) substituted by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 2(2)(b)(4)

[^key-b2aca35873a9f3eaaf5392f720930afa]: Sch. 3 Pt. 6 para. 15 inserted (1.12.2023) by The Social Security (Contributions) (Amendment No. 7) Regulations 2023 (S.I. 2023/1172), regs. 1, 2

[^key-244350c744e6c697f91315cf81156f4e]: Words in reg. 131 omitted (6.1.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 1(3)(a)(4)

[^key-d3c67549d4005b32232ea0a2590061db]: Sch. 3 Pt. X para. 28 and cross-heading inserted (14.3.2024) by The Social Security (Contributions) (Amendment) Regulations 2024 (S.I. 2024/187), regs. 1, 2

[^key-78222ca72594b5d69538a50c43e8ee2a]: Sch. 3 Pt. X paras. 29, 30 inserted (1.4.2024) by The Social Security (Contributions) (Amendment No. 2) Regulations 2024 (S.I. 2024/289), regs. 1, 2

[^key-512bc417e666d9b4831a1a2e0ac81e1e]: Sch. 4 para. 21AE inserted (6.4.2024) by The Social Security (Contributions) (Amendment No. 3) Regulations 2024 (S.I. 2024/306), regs. 1, 2(4)

[^key-1f4a14f700a31a714463efb139b6cd5c]: Words in reg. 1(2) inserted (6.4.2024) by The Social Security (Contributions) (Amendment No. 3) Regulations 2024 (S.I. 2024/306), regs. 1, 2(2)(a)

[^key-823cd28e2f3009c4419f5ed56b785725]: Words in reg. 1(2) inserted (6.4.2024) by The Social Security (Contributions) (Amendment No. 3) Regulations 2024 (S.I. 2024/306), regs. 1, 2(2)(b)

[^key-810445350b1ddd123fb05ff91736c82c]: Words in reg. 1(2) inserted (6.4.2024) by The Social Security (Contributions) (Amendment No. 3) Regulations 2024 (S.I. 2024/306), regs. 1, 2(2)(c)

[^key-c753169be93e16f0706fc7027cce19b3]: Words in reg. 7(3) inserted (6.4.2024) by The Social Security (Contributions) (Amendment No. 3) Regulations 2024 (S.I. 2024/306), regs. 1, 2(3)(a)

[^key-880f4729136426780fadff3375c07eb3]: Reg. 7(3A) inserted (6.4.2024) by The Social Security (Contributions) (Amendment No. 3) Regulations 2024 (S.I. 2024/306), regs. 1, 2(3)(b)

[^key-781f8e4296a41bd3d8af67888e48080f]: Reg. 21(4) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(2)(b) (with reg. 1(4))