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Welfare Reform and Pensions Act 1999

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Part IIN.I. Reduced contributions in respect of members of contracted-out schemes

Reduced rates for members of salary related contracted-out schemesN.I.

6(1)Section 37 of the M1Pension Schemes (Northern Ireland) Act 1993 is amended as follows.N.I.

(2)In subsection (1), for “(1C)” substitute “ (1E) ”.

(3)For subsections (1A) to (1C) substitute—

(1A)The amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 1.6 per cent of the relevant part of the earnings (“Amount R1”).

(1B)The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 3 per cent of the relevant part of the earnings (“Amount R2”).

(1C)The aggregate of Amounts R1 and R2 shall be set off—

(a)first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); and

(b)then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings—

(i)paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and

(ii)in relation to which the secondary contributor is such a contributor;

and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992.

(1D)If—

(a)any balance remains, and

(b)the secondary contributor makes an application for the purpose to the Inland Revenue,

the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.

But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.

(1E)If the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.

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Commencement Information

I1Sch. 10 para. 6 wholly in force at 6.4.2000; Sch. 10 para. 6 not in force at Royal Assent see s. 89(3); Sch. 10 para. 6 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

Marginal Citations

Reduced rates for members of money purchase contracted-out schemesN.I.

7(1)Section 38A of the M3Pension Schemes (Northern Ireland) Act 1993 is amended as follows.N.I.

(2)In subsection (1), for “(3)” substitute “ (2D) and (3) ”.

(3)For subsections (2) to (2B) substitute—

(2)The amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R1”).

(2A)The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R2”).

(2B)The aggregate of Amounts R1 and R2 shall be set off—

(a)first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and

(b)then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings—

(i)paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and

(ii)in relation to which the secondary contributor is such a contributor;

and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the M4Social Security Contributions and Benefits (Northern Ireland) Act 1992.

(2C)If—

(a)any balance remains, and

(b)the secondary contributor makes an application for the purpose to the Inland Revenue,

the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.

But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.

(2D)If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I2Sch. 10 para. 7 wholly in force at 6.4.2000; Sch. 10 para. 7 not in force at Royal Assent see s. 89(3); Sch. 10 para. 7 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

Marginal Citations

Payments by Inland Revenue out of and into National Insurance FundN.I.

8(1)Section 172 of the M5Pension Schemes (Northern Ireland) Act 1993 is amended as follows.N.I.

(2)In subsection (1)(za), for “section 38A(3)” substitute “ section 37(1D) or section 38A(2C) or (3) ”.

(3)In subsection (7), for “section 38A(5) or” substitute “ section 37(1E), 38A(2D) or (5) or ”.

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I3Sch. 10 para. 8 wholly in force at 6.4.2000; Sch. 10 para. 8 not in force at Royal Assent see s. 89(3); Sch. 10 para. 8 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2

Marginal Citations

Yn ôl i’r brig

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