SCHEDULES

SCHEDULE 7Minor and consequential amendments

Social Security Contributions and Benefits Act 1992 (c. 4)

71

In subsection (1) of section 122 of that Act (interpretation of Parts I to VI and supplementary provisions)—

(a)

in the definition of “entitled”, for the words “and 68 of the Administration Act” there shall be substituted the words “of the Administration Act and section 27 of the Social Security Act 1998”;

(b)

the definitions of “initial primary percentage” and “main primary percentage” shall cease to have effect;

(c)

for the definitions of “lower earnings limit” and “upper earnings limit” there shall be substituted the following definitions—

““lower earnings limit”, “upper earnings limit” and “earnings threshold” are to be construed in accordance with subsection (1) of section 5 above, and references to the lower or upper earnings limit, or to the earnings threshold, of a tax year are to whatever is (or was) for that year the limit or threshold in force under that subsection;”;

(d)

after the definition of “Old Cases payments” there shall be inserted the following definition—

““PAYE settlement agreement” has the same meaning as in section 206A of the M1Income and Corporation Taxes Act 1988;”; and

(e)

in the definition of “primary percentage”, for the words “section 8(1) and (2)” there shall be substituted the words “section 8(2)”.