The Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001

Amendments to the principal Regulations

4.—(1) Schedule 1 to the principal Regulations (application of the Income Tax (Employments) Regulations 1973(1) to earnings-related contributions, Class 1A contributions and Class 1B contributions) shall be amended in accordance with the following provisions.

(2) In Regulation 13(6)(b)(2)—

(a) in head (ii) there shall be added at the end the words “and the currrent secondary threshold”;

(b) head (iii) shall be omitted; and

(c) in head (iiia) after the word “exceed” where it first appears there shall be inserted the words “the current primary threshold and”.

(3) In Regulation 13(6)(c) for the words from “any reduction” to the end there shall be substituted—

“(i) any reduction calculated in accordance with section 37(1) and (1A) or section 38A(1) and (2) of the Pension Schemes (Northern Ireland) Act 1993(3) on the amount of a primary Class 1 contribution in respect of earnings recorded under sub-paragraph (b)(ii) which is available for set-off against (and does not exceed) the amount recorded under sub-paragraph (b)(v), and

(ii) any reduction calculated in accordance with section 37(1) and (1B) or 38A(1) and (2A) of that Act on the amount of a secondary Class 1 contribution in respect of earnings recorded under sub-paragraph (b)(ii), aggregated with any balance of the reduction in respect of earnings referred to in head (i) which exceeds the amount which may be set-off as therein mentioned.”

(4) In Regulation 25(a)(4)—

(a) sub-paragraph (ib) shall be omitted;

(b) in sub-paragraph (ic) for the word “secondary” there shall be substituted the word “primary”;

(c) sub-paragraphs (ii) and (v) shall be omitted; and

(d) in the words following sub-paragraph (vi) “, (v)” shall be omitted.

(5) In Regulation 30(1)(c)(5) for head (ii) there shall be substituted the following heads—

“(ii) Regulation 13(6)(c)(i), and

(iii) Regulation 13(6)(c)(i) and (ii) aggregated together, and”.

(1)

S.I. 1973/334; this and its subsequent amending instruments were consolidated as S.I. 1993/744.

(2)

Regulation 13(6) was substituted by regulation 20 of S.R. 1999 No. 118 and amended by regulation 9(2) of S.I. 2000/748 and regulation 23 of S.I. 2000/2208.

(3)

1993 c. 49; section 37(1) and (1B) were substituted by paragraph 95 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10), and amended by paragraph 6 of Part II of Schedule 10 to the Welfare Reform and Pensions Act 1999 (c. 30). Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22), and subsections (1) to (2A) were substituted by paragraph 96 of Schedule 6 to S.I. 1998/1506 (N.I. 10) and amended by paragraph 7 of Part II of Schedule 10 to the Welfare Reform and Pensions Act 1999.

(4)

Regulation 25(a) was substituted by regulation 3(4) of S.R. 1992 No. 280 and amended by regulation 20(4) of S.R. 1999 No. 118 and regulation 9(3) of S.I. 2000/748.

(5)

Regulation 30(1)(c) was substituted by regulation 20(5) of S.R. 1999 No. 118 and amended by regulation 9(4) of S.I. 2000/748.