The Social Security (Contributions) Regulations 2001
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)
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)
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
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
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)
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
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)
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)
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)
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)
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)
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)
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)
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)
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
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
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
Words in reg. 22B(3A)(a) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 39(2)
Words in reg. 22C(1) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 39(3)(a)
Words in reg. 22C(1) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 2 para. 39(3)(b)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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
Reg. 21 modified (for the tax year 2022-23) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 4(1)(3)
Regulations modified (31.3.2022 with effect for the tax year 2022-23) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 4(2)(3)
Regulations power to amend or modify conferred (31.3.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 4(4)
Reg. 21 modified (for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 6(1)
Reg. 100 modified (for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 6(2)
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)
Sum in Reg. 10(c) substituted (6.7.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 1(2)(4)
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)
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)
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)
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)
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)
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
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)
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)
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)
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)
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)
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)
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)
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)
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
Reg. 65BA inserted (5.4.2023) by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 4(1)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
Words in reg. 100(4) substituted by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 2(3)(4)
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)
Words in reg. 21(3) substituted by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 2(2)(b)(4)
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
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)
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
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
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)
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)
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)
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)
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)
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))
Reg. 21(1)(b) 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)(a)(ii) (with reg. 1(4))
Word in reg. 21(1)(a) 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)(a)(i) (with reg. 1(4))
Word in reg. 21(2) substituted (6.4.2024 immediately before 2024 c. 5 comes into force) by National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 2(1)(2), 3(1)
Words in reg. 43(1) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(3)(a) (with reg. 1(4))
Words in reg. 43(3) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(3)(b) (with reg. 1(4))
Words in reg. 88 substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(4)(a) (with reg. 1(4))
Words in reg. 88 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(4)(b) (with reg. 1(4))
Words in reg. 90ZA(2) 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), 7(3)(a) (with reg. 1(4))
Word in reg. 90ZA(3)(b)(ii) 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), 7(3)(b)(ii) (with reg. 1(4))
Word in reg. 100(3) substituted (6.4.2024 immediately before 2024 c. 5 comes into force) by National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 2(1)(3)(a), 3(1)
Word in reg. 100(3) substituted (6.4.2024 immediately before 2024 c. 5 comes into force) by National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 2(1)(3)(b), 3(1)
Words in reg. 100(3) 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(5)(b)(i) (with reg. 1(4))
Words in reg. 100(3) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(5)(b)(ii) (with reg. 1(4))
Words in reg. 100(3) 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(5)(b)(ii) (with reg. 1(4))
Words in reg. 100(3) 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(5)(b)(iii) (with reg. 1(4))
Words in reg. 100(1)(a) 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(5)(a)(i) (with reg. 1(4))
Reg. 100(1)(b) 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(5)(a)(ii) (with reg. 1(4))
Reg. 100(5) 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(5)(c) (with reg. 1(4))
Word in reg. 100(6) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(5)(d) (with reg. 1(4))
Words in reg. 125(b) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(6)(a) (with reg. 1(4))
Words in reg. 125(c) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(6)(b) (with reg. 1(4))
Word in reg. 131 substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 1(2), 3(1)
Words in reg. 145(1)(d) inserted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 4(a)(ii) (with reg. 1(3))
Words in reg. 145(1)(d) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(7)(a)(i) (with reg. 1(4))
Words in reg. 145(1)(d) 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(7)(a)(ii) (with reg. 1(4))
Words in reg. 145(1)(e)(ii) inserted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 4(b) (with reg. 1(3))
Words in reg. 145(1)(e)(ii) 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(7)(b) (with reg. 1(4))
Words in reg. 148C(1)(a) 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(8)(a) (with reg. 1(4))
Words in reg. 148C(6)(b) 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(8)(d)(ii) (with reg. 1(4))
Reg. 148C(3) 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(8)(b) (with reg. 1(4))
Reg. 148C(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(8)(c) (with reg. 1(4))
Words in reg. 148C(6)(a) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(8)(d)(i) (with reg. 1(4))
Sch. 3 Pt. X para. 31 and cross-heading inserted (16.8.2024) by The Social Security (Contributions) (Amendment No. 4) Regulations 2024 (S.I. 2024/822), regs. 1, 2
Words in Sch. 3 Pt. VIII para. 5 heading substituted (20.3.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 3(a) (with Sch. 8 Pt. 3)
Words in Sch. 3 Pt. VIII para. 5(a) substituted (20.3.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 3(b) (with Sch. 8 Pt. 3)
Sum in Reg. 10(d) substituted (3.4.2025 for the tax year 2025-26) by National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 (c. 11), s. 2(2)
Sum in Reg. 11(3A)(a) substituted (3.4.2025 for the tax year 2025-26) by National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 (c. 11), s. 2(3)(a)
Sum in Reg. 11(3A)(b) substituted (3.4.2025 for the tax year 2025-26) by National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 (c. 11), s. 2(3)(b)
Words in reg. 9 heading substituted (E.W.S.) (6.4.2025) by The Social Security (Contributions) (Amendment No. 4) Regulations 2025 (S.I. 2025/328), regs. 1, 2(2)(a)
Words in reg. 9(2) substituted (E.W.S.) (6.4.2025) by The Social Security (Contributions) (Amendment No. 4) Regulations 2025 (S.I. 2025/328), regs. 1, 2(2)(b)
Word in reg. 9(2A)(d) omitted (E.W.S.) (6.4.2025) by virtue of The Social Security (Contributions) (Amendment No. 4) Regulations 2025 (S.I. 2025/328), regs. 1, 2(2)(c)(i)
Reg. 9(2A)(f) and word inserted (E.W.S.) (6.4.2025) by The Social Security (Contributions) (Amendment No. 4) Regulations 2025 (S.I. 2025/328), regs. 1, 2(2)(c)(ii)
Word in Sch. 4 para. 7(13)(b)(ix) omitted (E.W.S.) (6.4.2025) by virtue of The Social Security (Contributions) (Amendment No. 4) Regulations 2025 (S.I. 2025/328), regs. 1, 2(3)(a)(i)
Sch. 4 para. 7(13)(b)(xi) and word inserted (E.W.S.) (6.4.2025) by The Social Security (Contributions) (Amendment No. 4) Regulations 2025 (S.I. 2025/328), regs. 1, 2(3)(a)(ii)
Word in Sch. 4 para. 9(1)(i) omitted (E.W.S.) (6.4.2025) by virtue of The Social Security (Contributions) (Amendment No. 4) Regulations 2025 (S.I. 2025/328), regs. 1, 2(3)(b)(i)
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