- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
2. Paragraph (6) of regulation 52A (return of contributions paid in excess of the maxima) of the Social Security (Contributions) Regulations 2001(1) is amended as follows—
(a)omit “and” at the end of the definition of “an APP employment” and after that definition insert—
““UAP” means the upper accrual point(2); and”; and
(b)for Rule 2 and Rule 3 substitute—
“Rule 2
If the amount of contributions paid in respect of contracted-out employments exceeds the amount found by the following formula, the amount to be returned is the excess.
The formula is—
In any other case to which this Rule applies take the following Steps: the amount to be returned is the excess of the contributions actually paid by the earner over the amount found by Step 5 in the following sequence.
Step 1
Determine the amount of earnings between the PT and UAP in respect of contracted-out employments held in the year.
Step 2
Multiply the amount found at Step 1 by 9.4%.
Step 3
Subtract the amount found at Step 1 from that found by the formula—
Step 4
Multiply the result found at Step 3 by 11%.
Step 5
Add together the results of Steps 2 and 4.
Rule 3
If the amount of contributions paid in respect of APP employments exceeds the amount produced by the formula below, the amount to be refunded is the excess.
The formula is—
In any other case to which this Rule applies take the following Steps: the amount to be returned is the excess of the contributions actually paid by the earner over the amount found by Step 7 in the following sequence.
Step 1
Determine the amount of earnings between the PT and UEL in respect of APP employments held in the year.
Step 2
Multiply the amount found at Step 1 by 11%.
Step 3
Subtract the amount found at Step 1 from that found by the formula—
If the result is a positive amount go to Step 4, otherwise go to Step 5.
Step 4
Multiply the amount found at Step 3 by 9.4%.
Step 5
Subtract the amount found at Step 1 together with any positive amount found at Step 3 from the amount found by the formula—
Step 6
Multiply the amount found at Step 5 by 11%.
Step 7
Add together the results of Steps 2, 4 (if completed) and 6.”.
S.I. 2001/1004; amended by S.I. 2004/770; there are other amending instruments but none are relevant.
Section 122(1) of the Social Security Contributions and Benefits Act 1992 and section 121 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 give the meaning of upper accrual point.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys