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National Insurance Contributions Act 2008

Commencement

45.Section 6 provides that the provisions of the Act come into force two months after Royal Assent, except for:

  • paragraph 6(3) of Schedule 1,

  • the repeals in Schedule 2 that are mentioned in paragraph 6(3) of Schedule 1,

both of which relate to the abolition of contracting out for defined contributions schemes and both of which will come into force on such day as the Secretary of State may appoint under section 30(2) of the Pensions Act 2007 for the coming into force of paragraph 45(2) of Schedule 4 to that Act. This is because on that day contracted out employment in defined contribution schemes will cease to exist and will no longer need to feature in the aggregation calculations set out in paragraph 1(3) of Schedule 1 to the SSCBA 1992.

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