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Finance Act 1960

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This is the original version (as it was originally enacted).

THIRD SCHEDULERelief for National Insurance Contributions

Part IDescriptions of Contributors and Amounts for Relief

Description of contributor

Amount for relief

£

1. Employed persons over the age of eighteen15
2. Employed persons under the age of eighteen—
(a) boys8
(b) girls6
3. Self-employed persons over the age of eighteen—
(a) men20
(b) women16
4. Self-employed persons under the age of eighteen—
(a) boys12
(b) girls9
5. Non-employed persons over the age of eighteen—
(a) men19
(b) women15
6. Non-employed persons under the age of eighteen—
(a) boys11
(b) girls9

Part IIApplication of Part I to Special Cases

1The amounts specified in the second column of Part I of this Schedule relate to a claim for a single description for a whole year of assessment, and shall be reduced proportionately where the claimant proves that he is a contributor of any particular description for part only of a year.

2In relation to a contributor being a married woman or widow who as such is by virtue of regulations under the National Insurance Act not required to pay contributions under subsection (2) of section two of that Act, paragraph 1 of Part I of this Schedule shall have effect with the substitution of £5 for £15 in the second column and paragraph 2 thereof shall have effect with the substitution of £5 for £6.

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