National Insurance Contributions Act 2008

JurisdictionUK Non-devolved
Citation2008 c. 16
in subsection (1) , omit the words from “which” to the end, andomit subsection (3) (amount to be specified as upper earnings limit) .(2) In section 176(1) of that Act (statutory instruments subject to the affirmative procedure) , after paragraph (za) insert—
  • (zb) regulations under section 5 specifying the upper earnings limit;
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regulations under section 5 specifying the upper earnings limit;(3) The amendments made by subsections (1) (b) and (2) have effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year.in subsection (1) , omit the words from “which” to the end, andomit subsection (3) (amount to be specified as upper earnings limit) .(2) In section 172 of that Act (control of regulations and orders) , after subsection (11ZA) insert—
  • “(11ZB) A statutory instrument containing (whether alone or with other provisions) regulations under section 5 specifying the upper earnings limit shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
A statutory instrument containing (whether alone or with other provisions) regulations under section 5 specifying the upper earnings limit shall not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.(3) The amendments made by subsections (1) (b) and (2) have effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year.(1) The Social Security Contributions and Benefits Act 1992 (c. 4) is amended as follows.(2) In section 22(2B) (earnings factors) , for “the flat rate introduction year” (in both places) substitute “ 2009-10 ”.(3) In section 44(7) (c) (category A retirement pension) , for “the flat rate introduction year” (in both places) substitute “ 2009-10 ”.in subsection (1) , for the definition of “the upper accrual point” substitute—
    “the upper accrual point” is £770;
,
after subsection (6) insert—
  • “(6A) The Treasury may by regulations prescribe an equivalent of the upper accrual point in relation to earners paid otherwise than weekly (and references in this or any other Act to “the prescribed equivalent”, in the context of the upper accrual point, are to the equivalent prescribed under this subsection in relation to such earners) .
  • (6B) The power conferred by subsection (6A) includes power to prescribe an amount which exceeds by not more than £1 the amount which is the arithmetical equivalent of the upper accrual point.
, and
The Treasury may by regulations prescribe an equivalent of the upper accrual point in relation to earners paid otherwise than weekly (and references in this or any other Act to “the prescribed equivalent”, in the context of the upper accrual point, are to the equivalent prescribed under this subsection in relation to such earners) .The power conferred by subsection (6A) includes power to prescribe an amount which exceeds by not more than £1 the amount which is the arithmetical equivalent of the upper accrual point.omit subsections (7) and (8) .(1) Schedule 1 contains consequential amendments.(2) Schedule 2 contains repeals.(1) Sections 1 and 3 extend only to England and Wales and Scotland.(2) Section 2 extends only to Northern Ireland.(3) Sections 4, 6 and 7 and this section extend to each part of the United Kingdom.(4) But an amendment or repeal contained in either Schedule has the same extent as the provision amended or repealed.(1) Subject to subsection (2) , this Act comes into force at the end of the period of two months beginning with the day on which it is passed.(2) Sub-paragraph (3) of paragraph 6 of Schedule 1, and Schedule 2 so far as relating to the repeals mentioned in that sub-paragraph, come into force on the day appointed by an order under section 30(2) of the Pensions Act 2007 (c. 22) for the coming into force of paragraph 45(2) of Schedule 4 to that Act.
  • This Act may be cited as the National Insurance Contributions Act 2008.
  • (1) The Social Security Contributions and Benefits Act 1992 is amended as follows.(2) In section 22 (earnings factors) , after subsection (8) insert—
    • “(9) References in this Act or any other Act to earnings factors derived from so much of a person's earnings as do not exceed the upper accrual point or the upper earnings limit are to be read, in relation to earners paid otherwise than weekly, as references to earnings factors derived from so much of those earnings as do not exceed the prescribed equivalent.
    References in this Act or any other Act to earnings factors derived from so much of a person's earnings as do not exceed the upper accrual point or the upper earnings limit are to be read, in relation to earners paid otherwise than weekly, as references to earnings factors derived from so much of those earnings as do not exceed the prescribed equivalent.Section 23 is amended as follows.In subsection (3) (a) , for “subsection” substitute “ subsections (3A) and ”.After subsection (3) insert—
    • “(3A) For the purposes specified in section 22(2) (b) (additional pension) , subsection (3) (a) has effect in relation to 2009-10 and subsequent tax years as if the reference to the upper earnings limit were to the upper accrual point.
    For the purposes specified in section 22(2) (b) (additional pension) , subsection (3) (a) has effect in relation to 2009-10 and subsequent tax years as if the reference to the upper earnings limit were to the upper accrual point.Section 44A (deemed earnings factors) is amended as follows.In subsection (1) (a) , for “the upper earnings limit” substitute “ the applicable limit ”.After subsection (5) insert—
    • “(5A) In subsection (1) (a) “the applicable limit” has the same meaning as in section 44.
    In subsection (1) (a) “the applicable limit” has the same meaning as in section 44.(5) In section 44B(2) (a) (deemed earnings factors: 2010-11 onwards) , for “the applicable limit” substitute “ the upper accrual point ”.Paragraph 1 of Schedule 1 (Class 1 contributions where earner employed in more than one employment) is amended as follows.in paragraph (b) , for “the current upper earnings limit” (in both places) substitute “ the upper accrual point ”,after that paragraph insert—
    • (ba) if paragraph (b) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COMPS service as, when added to the APPS earnings (if any) , exceeds the upper accrual point and does not exceed the current upper earnings limit,
    ,
    if paragraph (b) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COMPS service as, when added to the APPS earnings (if any) , exceeds the upper accrual point and does not exceed the current upper earnings limit,in paragraph (c) , for “the current upper earnings limit” (in both places) substitute “ the upper accrual point ”, andafter that paragraph insert—
    • (ca) if paragraph (c) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COSRS service as, when added to the APPS earnings or the part attributable to COMPS service (or both) , exceeds the upper accrual point and does not exceed the current upper earnings limit,
    .
    if paragraph (c) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COSRS service as, when added to the APPS earnings or the part attributable to COMPS service (or both) , exceeds the upper accrual point and does not exceed the current upper earnings limit,omit paragraph (ba) ,omit “if some of the aggregated earnings are attributable to COSRS service,”, andfor “the current upper earnings limit” substitute “ the upper accrual point ”, and“if

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