Social Security (Contributions, Re-rating) (No. 2) Order 1977
| Jurisdiction | UK Non-devolved |
| Citation | SI 1977/2180 |
| Year | 1977 |
1977 No. 2180
SOCIAL SECURITY
The Social Security (Contributions, Re-rating) (No. 2) Order 197722ndDecember 1977
6thApril 1978
Whereas a draft of the following order was laid before Parliament and approved by resolution of each House of Parliament:
Now, therefore, the Secretary of State for Social Services in conjunction with the Treasury in so far as relates to matters with regard to which the Treasury has so directed (a) and in exercise of the powers conferred upon him by sections 120 and 122 of the Social Security Act 1975(b) and section 1(6) of the Social Security (Miscellaneous Provisions) Act 1977(c) and of all other powers enabling him in that behalf hereby makes the following order:—
Citation, commencement and interpretation
1.—(1) This order may be cited as the Social Security (Contributions, Re-rating) (No. 2) Order 1977 and shall come into operation on 6th April 1978.
(2) In this order, unless the context otherwise requires, "the Act" means the Social Security Act 1975, as amended by the Social Security (Contributions, Re-rating) Orders 1975 and 1977(d), and other expressions have the same meanings as in the Act.
(3) The rules for the construction of Acts of Parliament contained in the Interpretation Act 1889(e) shall apply for the purposes of the interpretation of this order as they apply for the purposes of the interpretation of an Act of Parliament.
Percentage rates of Class 1 contributions
2. In section 4(6) of the Act (Class 1 contributions—incidence)—
(a) in paragraph (a) for "5·75 per cent" (primary contribution) there shall be substituted "6.5 per cent"; and
(a) See Social Security Act 1975, section 166(5).
(b) 1975 c.14.
(c) 1977 c.5.
(d) The relevant amending instruments are S.I.'s 1975/1829, 1977/113 (1975 III, p.6901; 1977 I, p.382).
(e) 1889 c.63.
(b) in paragraph (b) for "8·75 per cent" (secondary contribution) there shall be substituted " 10 per cent".
Rate of, and small earnings exception from, Class 2 contributions
3. In section 7 of the Act (Class 2 contributions)—
(a) in sub-section (1) for "£2·66" there shall be substituted "£1·90";
(b) in sub-section (5) for "£875" there shall be substituted "£950".
Rate of Class 3 contributions
4. In section 8(1) of the Act (Class 3 contributions) for "£2·45" there shall be substituted "£1·80".
Percentage rate of, and lower and upper limits for, Class 4 contributions
5. In sections 9(2) and 10(1) of the Act (Class 4 contributions recoverable under Tax Acts and...
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