Social Security (Contributions) Amendment (No. 2) Regulations 1985

JurisdictionUK Non-devolved
CitationSI 1985/397

1985 No. 397

SOCIAL SECURITY

The Social Security (Contributions) Amendment (No. 2) Regulations 1985

13thMarch 1985

15thMarch 1985

6thApril 1985

The Secretary of State for Social Services, in exercise of powers conferred upon him by sections 7A(6), 8(2D) and 168(1) of, and Schedule 20 to, the Social Security Act 1975(a) and section 4(1) of the Social Security Pensions Act 1975(b) and of all other powers enabling him in that behalf, hereby makes the following regulations:—

Citation, interpretation and commencement

1. These regulations, which may be cited as the Social Security (Contributions) Amendment (No. 2) Regulations 1985, amend the Social Security (Contributions) Regulations 1979(c) (hereinafter referred to as "the principal regulations") and shall come into operation on 6th April 1985.

Amendment of regulation 1 of the principal regulations

2. In regulation 1(2) of the principal regulations (interpretation) after the definition of "contribution week" there shall be inserted the following definition—

""contribution year" has the meaning assigned to it in section 7A(1), or as the case may require, section 8(2B) of the Act;".

Insertion of regulation 20A in the principal regulations

3. After regulation 20 of the principal regulations (exception of persons over pensionable age from Class 1 contributions) there shall be inserted the following regulation—

"Liability for Class 1 contributions of persons over pensionable age

20A. Where earnings are paid to or for the benefit of an earner after he

(a) 1975 c. 14; section 7A(6) was inserted by the Health and Social Security Act 1984 (c. 48), section 17, and section 8(2D) was inserted by section 18 of that Act.

(b) 1975 c. 60; section 4(1) was amended by the Health and Social Security Act 1984, Schedule 7, paragraph 3.

(c) S.I. 1979/591, to which there are amendments not relevant to these regulations.

attains pensionable age and those earnings would normally fall to be paid before the date on which he reaches pensionable age, the provisions of section 4(1) of the Social Security Pensions Act 1975 shall not operate to except him from liability for primary Class 1 contributions in respect of those earnings.".

Insertion of regulations 43A, 43B, 43C and 43D in the principal regulations

4. After regulation 43 of the principal regulations (payment of contributions after death of contributor) there shall be inserted the following regulations—

"Class 2 and Class 3 contributions paid after 5th April 1985 in respect of a period before 6th April 1983

43A.— (1) This regulation applies to any—

(a) Class 2 contribution payable in respect of a week falling in a year before 6th April 1983, and

(b) Class 3 contribution payable in respect of a year before 6th April 1983.

(2) Where a contribution to which this regulation applies is paid the amount of such a contribution shall be computed by reference to the weekly rate of or, as the case may be, the amount of such a contribution applicable in the contribution year.

Class 2 contributions paid late in accordance with a payment undertaking

43B.— (1) Subject to the provisions of regulation 43A of these regulations, this regulation applies to any Class 2 contribution which—

(a) the earner has failed to pay on or by the...

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