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C2C4C3C5C6Part I Contributions

Annotations:
Modifications etc. (not altering text)
C4

Pt. 1 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (6.4.2017) by S.I. 2017/416, regs. 1(2), 2; (6.4.2019) by S.I. 2019/555, regs. 1(2), 2)

C5

Pt. 1 modified (for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(2) (with s. 7(2)) (which Act was repealed (25.10.2022) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), s. 1 (with savings and transitional modifications of Pt. 1 in s. 2, Sch. paras. 1-3, 5))

C6

Pt. 1 modified (in relation to the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)-(3)

Preliminary

4CF1Power to make provision in consequence of provision made by or by virtue of section 4B(2) etc

1

The Treasury may by regulations made with the concurrence of the Secretary of State make such provision as appears to the Treasury to be expedient for any of the purposes mentioned in subsection (2) in consequence of any provision made by or by virtue of section 4B(2).

2

Those purposes are—

a

any purpose relating to any contributions;

b

any purpose relating to any contributory benefit or contribution-based jobseeker's allowance;

c

any purpose relating to any statutory payment;

F3d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e

any purpose of Chapter 2 of Part 3 of that Act (reduction in state scheme contributions and benefits for members of certified schemes);

f

such other purposes as may be prescribed by regulations made by the Treasury with the concurrence of the Secretary of State.

3

Regulations under subsection (1) may, in particular, make provision—

a

modifying any provision of any enactment (including this Act and any enactment passed or made on or after the commencement day);

b

for any provision of any such enactment to apply in such cases, and with such modifications (if any), as the regulations may prescribe.

4

Regulations under subsection (1) may be made so as to have retrospective effect but must not have effect in relation to any time before 2nd December 2004.

5

In particular, regulations under subsection (1) made by virtue of subsection (4) may affect any of the following matters—

a

liability to pay contributions F5...;

b

the amount of any contribution F6...;

c

entitlement to a contributory benefit or contribution-based jobseeker's allowance;

d

the amount of any such benefit or allowance;

e

entitlement to a statutory payment;

f

the amount of any such payment;

F4g

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4h

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i

liability to make payments under section 42A(3) of the Pensions Act or to pay minimum contributions under section 43 of that Act;

j

the amount of any such payment or contribution.

6

In such a case, where the matter has been determined before the time when the regulations are made, the regulations may provide for the matter to be redetermined accordingly.

7

If (ignoring this subsection) the operative provisions would directly or indirectly have effect in any case so as—

a

to remove a person's entitlement to a contributory benefit, contribution-based jobseeker's allowance or statutory payment, or

b

to reduce the amount of any such benefit, allowance or payment to which a person has an entitlement,

those provisions are to be read with such modifications as are necessary to ensure that they do not have that effect.

8

For the purposes of subsection (7)—

a

“the operative provisions” are section 4B(7) to (10) and any provision made by virtue of section 4B(2) or under subsection (1) of this section;

b

a person's “entitlement” includes any future entitlement which the person may have.

9

The powers conferred by this section are without prejudice to any powers conferred by or by virtue of any other provision of this Act or any other enactment.

10

In particular, any modification of any provision of an instrument by regulations made under subsection (1) is without prejudice to any other power to amend or revoke the provisions of the instrument (including the modified provision).

11

For the purposes of this section—

  • “the commencement day” means the day on which the National Insurance Contributions Act 2006 was passed;

  • “enactment” includes an instrument made under an Act;

  • “statutory payment” means—

    1. a

      statutory sick pay, statutory maternity pay, F2statutory paternity pay, statutory adoption pay F7, statutory shared parental pay or statutory parental bereavement pay; or

    2. b

      any other payment prescribed by regulations made by the Treasury with the concurrence of the Secretary of State.