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12. In regulation 32 of the principal Regulations (return of contributions)—
(a)in paragraph (1)(b)(1) for “standard rate contribution” there shall be substituted “contribution at the primary percentage”;
(b)in paragraph (2)(c) for “standard rate” there shall be substituted “primary percentage”;
(c)for sub-paragraphs (d) and (e)(2) of paragraph (2) there shall be substituted the following sub-paragraphs—
“(d)any amount of primary Class 1 contributions reduced in accordance with section 37(1) and (1A) of the Pension Schemes (Northern Ireland) Act 1993 (reduced rates of Class 1 contributions) in respect of COSRS employment as specified in head (i), (ii) or (iii) of this sub-paragraph—
(i)where the amount paid at the contracted-out rate is equal to or exceeds 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate in excess of 53 times the amount, calculated at the primary percentage specified in section 8(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (calculation of primary Class 1 contributions), payable on earnings at the lower earnings limit for that year and the amount paid at the contracted-out rate if any;
(ii)where the amount paid at the contracted-out rate is less than 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate;
(iii)where no amount has been paid at the contracted-out rate, the amount paid at the normal rate;
(e)any amount of primary Class 1 contributions reduced in accordance with section 38A(1) and (2) of the Pension Schemes (Northern Ireland) Act 1993 (reduced rates of Class 1 contributions, and rebates) in respect of COMPS employment as specified in head (i), (ii) or (iii) of this sub-paragraph—
(i)where the amount paid at the contracted-out rate is equal to or exceeds 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate in excess of 53 times the amount, calculated at the primary percentage specified in section 8(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, payable on earnings at the lower earnings limit for that year and the amount paid at the contracted-out rate if any;
(ii)where the amount paid at the contracted-out rate is less than 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate;
(iii)where no amount has been paid at the contracted-out rate, the amount paid at the normal rate.”.
Sub-paragraph (b) was substituted by S.R. 1992 No. 41
Sub-paragraphs (d) and (e) were substituted by S.R. 1996 No. 433
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