Finance Act 1982

143 Reduction of national insurance surcharge

(1) Subject to subsection (2) below, in section 1(1) of the [1976 c. 85.] National Insurance Surcharge Act 1976 (surcharge of 3½ per cent, on secondary Class 1 contributions) for the words " 3½ per cent." there shall be substituted the words " 2½ per cent. ".

(2) Subject to subsections (3) and (4) below, this section has effect in relation to any contribution in respect of earnings which are paid on or after 2nd August 1982; but with respect to earnings paid in a tax week beginning before 6th April 1983, subsection (1) above shall have effect as if the words substituted for " 3i per cent. " were " 2 per cent.", not" 2\ per cent.".

(3) The amendments made by subsections (1) and (2) above do not apply to any secondary Class I contribution which any of the bodies specified in subsection (4) below is liable to pay in respect of earnings paid in a tax week beginning before 6th April 1983 ; and accordingly in the case of any such contributions, the rate of surcharge shall continue to be 3½ per cent.

(4) The bodies referred to in subsection (3) above are—

(a) in England and Wales, those which, by virtue of section 53(5) of the [1980 c. 65.] Local Government, Planning and Land Act 1980, are local authorities for the purposes of Part VI of that Act;

(b) in Scotland, regional, islands and district councils ;

(c) the Receiver for the Metropolitan Police District and the police authority for every police area other than that District;

(d) in Scotland, the fire authority for every area falling with in a combined area;

(e) the committees established under paragraph 2 of Schedule 3 to the [1973 c. 62.] Powers of Criminal Courts Act 1973 (probation and after-care committees); and

(f) magistrates' courts committees, within the meaning of section 19 of the [1979 c. 55.] Justices of the Peace Act 1979, and the committee of magistrates referred to in section 35(1) of that Act (the committee for the inner London area).

(5) In this section " tax week " has the same meaning as in the [1975 c. 14.] Social Security Act 1975.