Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001

JurisdictionUK Non-devolved
CitationSI 2001/314

2001 No. 314

SOCIAL SECURITY, NORTHERN IRELAND

The Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001

Made 6th February 2001

Laid before Parliament 7th February 2001

Coming into force 6th April 2001

The Treasury, in exercise of the powers conferred on them by sections 5 and 171(3), (4) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921and of all other powers enabling them in that behalf, and the Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 6(1) of Schedule 1 to that Act2and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation, commencement and interpretation
S-1 Citation, commencement and interpretation

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001 and shall come into force on 6th April 2001.

(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations (Northern Ireland) 19793.

Amendments to the principal Regulations

Amendments to the principal Regulations

S-2 In Regulation 7 of the principal Regulations (lower and upper...

2. In Regulation 7 of the principal Regulations (lower and upper earnings limits and primary and secondary thresholds)4

(a) for “2000” there shall be substituted “2001”;

(b) in paragraph (a) for the figure “£67” (lower earnings limit for primary Class 1 contributions) there shall be substituted the figure “£72”;

(c) in paragraph (b) for the figure “£535” (upper earnings limit for primary Class 1 contributions) there shall be substituted the figure “£575”;

(d) in paragraph (c) for the figure “£76” (primary threshold for primary Class 1 contributions) there shall be substituted the figure “£87”; and

(e) in paragraph (d) for the figure “£84” (secondary threshold for secondary Class 1 contributions) there shall be substituted the figure “£87”.

S-3 In regulation 8(3) of the principal Regulations (prescribed...

3. In regulation 8(3) of the principal Regulations (prescribed equivalents)5

(a) in sub-paragraph (a) for the words from “£329” to the end there shall be substituted the figure “£378”;

(b) in sub-paragraph (b) for the words from “£3,952” to the end there shall be substituted the figure “£4,535”; and

(c) in each of sub-paragraphs (c) to (e)—

(i) for the word “amounts” there shall be substituted the word “amount”; and

(ii) the word “relevant” shall be omitted.

S-4 Schedule 1 to the principal Regulations (application of the...

4.—(1) Schedule 1 to the principal Regulations (application of the Income Tax (Employments) Regulations 19736to earnings-related contributions, Class 1A contributions and Class 1B contributions) shall be amended in accordance with the following provisions.

(2) In Regulation 13(6)(b)7

(a)

(a) in head (ii) there shall be added at the end the words “and the currrent secondary threshold”;

(b)

(b) head (iii) shall be omitted; and

(c)

(c) in head (iiia) after the word “exceed” where it first appears there shall be inserted the words “the current primary threshold and”.

(3) In Regulation 13(6)(c) for the words from “any reduction” to the end there shall be substituted—

“(i)

“(i) any reduction calculated in accordance with section 37(1) and (1A) or section 38A(1) and (2) of the Pension Schemes (Northern Ireland) Act 19938on the amount of a primary Class 1 contribution in respect of...

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