Citation, commencement, interpretation and extent1

1

This Order may be cited as the Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2011 and shall come into force on 6th April 2012.

2

In this Order—

  • “the 1993 Act” means the Pension Schemes Act 1993;

  • “the low earnings threshold”, in relation to a tax year, means the low earnings threshold for that tax year as specified in—

    1. a

      section 44A of the Social Security Contributions and Benefits Act 19927 (deemed earnings factors); or

    2. b

      in relation to Northern Ireland, section 44A of the Social Security Contributions and Benefits (Northern Ireland) Act 19928 (deemed earnings factors);

  • “the Northern Ireland Act” means the Pension Schemes (Northern Ireland) Act 1993.

3

These provisions of this Order extend to England and Wales and Scotland—

a

articles 2 to 4;

b

this article, and the Schedules, so far as they relate to articles 2 to 4.

4

These provisions of this Order extend to Northern Ireland—

a

articles 5 to 7;

b

this article, and the Schedules, so far as they relate to articles 5 to 7.