Search Legislation

National Insurance Contributions Act 2008

Status:

This is the original version (as it was originally enacted).

SCHEDULES

Section 4

SCHEDULE 1Consequential amendments

Social Security Contributions and Benefits Act 1992 (c. 4)

1The Social Security Contributions and Benefits Act 1992 is amended as follows.

2In section 22 (earnings factors), after subsection (8) insert—

(9)References in this Act or any other Act to earnings factors derived from so much of a person’s earnings as do not exceed the upper accrual point or the upper earnings limit are to be read, in relation to earners paid otherwise than weekly, as references to earnings factors derived from so much of those earnings as do not exceed the prescribed equivalent.

3(1)Section 23 is amended as follows.

(2)In subsection (3)(a), for “subsection” substitute “subsections (3A) and”.

(3)After subsection (3) insert—

(3A)For the purposes specified in section 22(2)(b) (additional pension), subsection (3)(a) has effect in relation to 2009-10 and subsequent tax years as if the reference to the upper earnings limit were to the upper accrual point.

4(1)Section 44A (deemed earnings factors) is amended as follows.

(2)In subsection (1)(a), for “the upper earnings limit” substitute “the applicable limit”.

(3)After subsection (5) insert—

(5A)In subsection (1)(a) “the applicable limit” has the same meaning as in section 44.

5In section 44B(2)(a) (deemed earnings factors: 2010-11 onwards), for “the applicable limit” substitute “the upper accrual point”.

6(1)Paragraph 1 of Schedule 1 (Class 1 contributions where earner employed in more than one employment) is amended as follows.

(2)In sub-paragraph (3) (as it has effect without the amendments made by paragraph 45(2) of Schedule 4 to the Pensions Act 2007 (c. 22))—

(a)in paragraph (b), for “the current upper earnings limit” (in both places) substitute “the upper accrual point”,

(b)after that paragraph insert—

(ba)if paragraph (b) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COMPS service as, when added to the APPS earnings (if any), exceeds the upper accrual point and does not exceed the current upper earnings limit,,

(c)in paragraph (c), for “the current upper earnings limit” (in both places) substitute “the upper accrual point”, and

(d)after that paragraph insert—

(ca)if paragraph (c) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COSRS service as, when added to the APPS earnings or the part attributable to COMPS service (or both), exceeds the upper accrual point and does not exceed the current upper earnings limit,.

(3)In sub-paragraph (3) (as amended by sub-paragraph (2) above and by paragraph 45(2) of Schedule 4 to the Pensions Act 2007 (c. 22))—

(a)omit paragraph (ba),

(b)in paragraph (c)—

(i)omit “if some of the aggregated earnings are attributable to COSRS service,”, and

(ii)for “the current upper earnings limit” substitute “the upper accrual point”, and

(c)in paragraph (ca), omit—

(i)“if paragraph (c) applies”, and

(ii)“, when added to the APPS earnings or the part attributable to COMPS service (or both),”.

(4)After sub-paragraph (10) insert—

(11)In relation to such earners, any reference in this paragraph to the upper accrual point is to be read as a reference to the prescribed equivalent (see section 122(6A)).

(5)The amendments made by sub-paragraphs (2) and (4) have effect in relation to 2009-10 and subsequent tax years.

Pension Schemes Act 1993 (c. 48)

7The Pension Schemes Act 1993 is amended as follows.

8(1)Section 8 (meaning of “contracted-out employment” etc) is amended as follows.

(2)In subsection (2), in the definition of “minimum payment”, for “the current upper earnings limit” substitute “the applicable limit”.

(3)After that subsection insert—

(2A)In subsection (2) “the applicable limit” means—

(a)in relation to a tax year before 2009-10, the upper earnings limit;

(b)in relation to 2009-10 or any subsequent tax year, the upper accrual point.

9In section 12B(7) (contracted-out pension scheme: reference scheme), in the definition of “the applicable limit”—

(a)for “the flat rate introduction year” (in both places) substitute “2009-10”, and

(b)in paragraph (b), after “point” insert “multiplied by 53”.

10(1)Section 41 (reduced rates of Class 1 contributions for members of salary related contracted-out schemes) is amended as follows.

(2)In subsection (1) for “the applicable limit for that week” substitute “the upper accrual point”.

(3)Omit subsection (1ZA).

(4)The amendments made by this paragraph have effect in relation to 2009-10 and subsequent tax years.

11(1)In section 42A(1) (reduced rates of Class 1 contributions, and rebates, for members of money purchase contracted-out schemes), for “the current upper earnings limit for that week” substitute “the upper accrual point”.

(2)The amendment made by sub-paragraph (1) has effect in relation to 2009-10 and subsequent tax years.

12(1)In section 45(1) (personal pensions: amount of minimum contributions), for “the current upper earnings limit for that week” substitute “the upper accrual point”.

(2)The amendment made by sub-paragraph (1) has effect in relation to 2009-10 and subsequent tax years.

13(1)Paragraph 2 of Schedule 4 (priority in bankruptcy etc: employee’s contributions to occupational pension scheme) is amended as follows.

(2)In sub-paragraph (5), in paragraph (b) of the definition of “reckonable earnings”, for “the applicable limit” substitute “the upper accrual point”.

(3)Omit sub-paragraph (6).

(4)The amendments made by this paragraph have effect in relation to payments made in a tax week falling in 2009-10 or any subsequent tax year.

Section 4

SCHEDULE 2Repeals

Short title and chapterExtent of repeal
1

The repeals of—

(a)

section 5(3) of the Social Security Contributions and Benefits Act 1992 (c. 4) and,

(b)

section 5(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),

have effect as mentioned in section 1(3) or 2(3) (respectively).

2

The repeals of—

(a)

section 41(1ZA) of the Pension Schemes Act 1993 (c. 48),

(b)

the definition of “the flat rate introduction year” in section 181(1) of that Act, and

(c)

paragraph 37 of Schedule 1 to the Pensions Act 2007 (c. 22),

have effect in relation to 2009-10 and subsequent tax years.

3

The repeals of—

(a)

paragraph 2(6) of Schedule 4 to the Pension Schemes Act 1993, and

(b)

paragraph 39 of Schedule 1 to the Pensions Act 2007,

have effect in relation to payments made in a tax week falling in 2009-10 or any subsequent tax year.

Social Security Contributions and Benefits Act 1992 (c. 4)

In section 5, in subsection (1) the words from “which” to the end, and subsection (3).

Section 44B(7)(a).

Section 122(7) and (8).

In section 176(1)(c), the words “section 122(8)”.

In Schedule 1, in paragraph 1(3)—

(a)

paragraph (ba),

(b)

in paragraph (c), the words “if some of the aggregated earnings are attributable to COSRS service,”, and

(c)

in paragraph (ca), the words “if paragraph (c) applies” and “, when added to the APPS earnings or the part attributable to COMPS service (or both),”.

In Schedule 4A—

(a)

in paragraph 2, in sub-paragraph (4A) in table 2A the words “but not exceeding AUEL”, and sub-paragraph (6)(d),

(b)

in paragraph 5(4A), in table 4A the words “but not exceeding AUEL”,

(c)

in paragraph 7(4A), in table 6A the words “but not exceeding AUEL”, and

(d)

paragraph 8(4)(d).

In Schedule 4B—

(a)

in paragraph 5(a), the words “but which does not exceed the UAP”,

(b)

in paragraph 9(2)(a), the words “but which does not exceed the UAP”,

(c)

in paragraph 10(1)(a), the words “but which does not exceed the UAP”, and

(d)

in paragraph 12, the definition of “the UAP”.

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)In section 5, in subsection (1) the words from “which” to the end, and subsection (3).
Pension Schemes Act 1993 (c. 48)

Section 41(1ZA).

In section 181(1), the definition of “the flat rate introduction year”.

In Schedule 4, paragraph 2(6).

Pensions Act 2007 (c. 22)

Section 7(2).

Section 8(2).

Section 10(2)(c) and (5).

In Schedule 1, paragraphs 35(a), 37 and 39.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enactedversion that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources