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Statutory Instruments
SOCIAL SECURITY
Made
19th December 1991
Coming into force
6th April 1992
Whereas the Secretary of State for Social Security, as a result of carrying out in the tax year 1991—92 a review of the general level of earnings pursuant to subsections (2) and (3) of section 120 of the Social Security Act 1975(1), has determined that an Order should be made under that section amending Part I of that Act by altering the rates of Class 2 and Class 3 contributions, the amount of earnings below which an earner may be excepted from liability for Class 2 contributions and the lower and upper limits of profits or gains to be taken into account for Class 4 contributions:
And whereas the Secretary of State, for the purposes of adjusting amounts payable by way of secondary Class 1 contributions, has determined that an Order should be made under section 123A(2) of that Act(2) amending section 4(6E) of that Act(3), by altering the weekly earnings figures therein specified:
And whereas a draft of the following Order was laid before Parliament in accordance with the provisions of sections 120(4), 121(2) and 123A(6) of that Act and approved by resolution of each House of Parliament:
Now, therefore, the Secretary of State for Social Security, in conjunction with the Treasury so far as relates to matters with regard to which the Treasury has so directed(4), in exercise of powers conferred by sections 120(5) and (6), 121(2) and 123A(2) of that Act and of all other powers enabling him in that behalf, hereby makes the following Order:
1975 c. 14; section 120(2) was amended by the Social Security Pensions Act 1975 (c. 60), Schedule 4, paragraph 50(b), and see paragraph 50(a).
Section 123A was inserted by section 7(5) of the Social Security Act 1985 (c. 53) and amended by section 74(1)(b) and (2) of the Social Security Act 1986 (c. 50), by section 1(6) and (7) of the Social Security Act 1989 (c. 24) and by Schedule 6, paragraph 1(2)(c) to the Social Security Act 1990 (c. 27).
Section 4(6E) was inserted by section 7(2) of the Social Security Act 1985; the relevant instrument amending section 4(6E) is S.I. 1991/505.
See section 166(5) of the Social Security Act 1975.
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