Search Legislation

The Social Security (Contributions) (Special Annual Maximum) Regulations 1978

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format. The electronic version of this UK Statutory Instrument has been contributed by Westlaw and is taken from the printed publication. Read more

Maximum amount of primary Class 1 contributions for earners attaining pensionable age in the year ending 5th April 1979 whose employment is not contracted-out employment

2.—(1) Where an earner—

(a)attains pensionable age in the year ending 5th April 1979, and

(b)is employed at any time during that year in employed earner's employment which is not contracted-out employment

his liability in that year in respect of primary Class 1 contributions calculated in accordance with section 4(6) of the Act in respect of earnings from such employment shall not exceed an amount (disregarding any fraction of a penny) equal to twenty-three twenty-sixths of the total of the contributions for which he would, apart from this regulation, be so liable in respect of those earnings.

(2) An earner whose liability is subject to a maximum by virtue of paragraph (1) of this regulation shall be liable in the first instance for the full amount of any contributions due from him apart from that paragraph and any contributions paid in excess of that maximum shall, unless the amount of the contributions to be returned does not exceed in value £0.50, be repaid to him by the Secretary of State subject to and in accordance with the following paragraph.

(3) It shall be a condition of an earner's right to repayment of a contribution by virtue of the preceding paragraph that he makes an application therefor in writing to the Secretary of State within a period of 6 years from the date upon which he attained pensionable age or, if the Secretary of State is satisfied that he had good cause for not applying within that period, within such further period as the Secretary of State may allow.

(4) For the purposes of regulations 58 (annual maximum of Class 4 contributions) and 66 (annual maximum of special Class 4 contributions) of the Social Security (Contributions) Regulations 1975 as amended(1) any contribution repaid or repayable by virtue of this regulation shall be treated as if it had not been repaid or, as the case may be, was not repayable.

(1)

The relevant amending instrument is S.I. 1977/1755.

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

Opening Options

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

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 enacted version 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 made 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