Finance Act 1966

Section 44.

SCHEDULE 11 Supplementary Provisions as to Selective Employment Tax.

1 Subject to the following provisions of this Schedule, the relevant insurance provisions shall have effect (for the purposes of the Insurance Acts as well as for the purposes of section 44 of this Act and this Schedule) as if—

(a) the tax which an employer is liable to pay in respect of a person for a contribution week ; and

(b) the employer's insurance contribution for that week in respect of that person,

together constituted one combined contribution payable by him under the Insurance Acts in respect of that person for that week, and as if the whole of the combined contribution in question were payable into the appropriate fund.

2 Nothing in the foregoing paragraph shall be construed—

(a) as affecting the rate of any employer's insurance contribution ; or

(b) as excepting any person who pays, or is liable to pay, an employer's insurance contribution, or as conferring any power to except any such person, from liability to pay the tax ; or

(c) as conferring any power to modify the rate of the tax in relation to any class of persons ; or

(d) as prejudicing the operation of section 2 of the [1965 c. 54.] National Health Service Contributions Act 1965, section 28 of the [1965 c. 62.] Redundancy Payments Act 1965, section 38 of the [1965 c. 19 (N.I.).] Contracts of Employment and Redundancy Payments Act (Northern Ireland) 1965 or section 2 of the [1966 c. 7 (N.I.).] Health Service Contributions Act (Northern Ireland) 1966 (which make corresponding provision with respect to payments under those Acts).

3 References in any enactment other than the Insurance Acts to contributions under those Acts or to sums due or payable into either of the appropriate funds shall be construed as including references to the tax.

4 In addition to the definitions contained in section 44(9) of this Act, in this Schedule the following expressions have the following meanings respectively, that is to say—

• " appropriate fund " means—

  (a)

  in relation to Great Britain, the National Insurance Fund;

  (b)

  in relation to Northern Ireland, the Northern Ireland National Insurance Fund;

• " enactment " includes an enactment of the Parliament of Northern Ireland;

• " relevant insurance provisions " means the Insurance Acts other than—

  (a)

  sections 7, 58 and 83(1) of the [1965 c. 51.] National Insurance Act 1965 ; and

  (b)

  sections 7, 57 and 81(1) of the [1966 c. 6 (N.I.).] National Insurance Act (Northern Ireland) 1966,

  and, except in so far as may be provided by any Order in Council or regulations made under the Insurance Acts after the passing of this Act, all Orders in Council and regulations made or having effect as if made under those Acts, whether made before or after the passing of this Act.