Statutory Instrument 1992 No. 318

The Social Security (Contributions) Amendment (No. 2) Regulations 1992

---

© Crown Copyright 1992

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Royal Arms and the Queen's Printer imprints.

The text of this Internet version of the Statutory Instrument has been prepared to reflect the text as it was Made. The authoritative version is the Queen's Printer copy published by The Stationery Office Limited as the The Social Security (Contributions) Amendment (No. 2) Regulations 1992, ISBN 0110233182. Purchase this item. For details of how to obtain an official copy see How to obtain The Stationery Office Limited titles.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1992 No. 318

SOCIAL SECURITY

The Social Security (Contributions) Amendment (No. 2) Regulations 1992

The Secretary of State for Social Security, in exercise of powers conferred by section 1 of the Social Security Pensions Act 1975^[1] and, in conjunction with the Treasury in so far as relates to matters with regard to which the Treasury has so directed^[2], in exercise of powers conferred by sections 128(2)(a) and 166(2) of, and Schedule 20 to, the Social Security Act 1975^[3] and section 123(2)(a) of the Social Security (Northern Ireland) Act 1975^[4] and of all other powers enabling him in that behalf, and after agreement by the Social Security Advisory Committee that the proposals to make regulation 2(3) of these Regulations shall not be referred to it^[5] hereby makes the following Regulations:

Citation, commencement and interpretation
    1.—(1)  These Regulations may be cited as the Social Security (Contributions) Amendment (No. 2) Regulations 1992 and shall come into force on 6th April 1992.

    (2)  In these Regulations, "the principal Regulations" means the Social Security (Contributions) Regulations 1979^[6].

Amendment to the principal Regulations
    2.—(1)  The principal Regulations shall be further amended in accordance with the following provisions of this regulation.

    (2)  In regulation 7 (lower and upper earnings limits for Class 1 contributions)—
 (a) for the date of "6th April 1991" there shall be substituted the date of "6th April 1992"; and
 (b) for the sums of "£52" and "£390" there shall be substituted respectively the sums of "£54" and "£405".

    (3)  In regulation 115(1) (reduction of rate of Class 1 contributions payable in respect of earnings of serving members of the forces)—
 (a) in sub-paragraph (a), for the figure "0.6" in each place where it appears there shall be substituted the figure "0.4"; and
 (b) in sub-paragraph (b), for the figure "0.7" there shall be substituted the figure "0.4".

Signed by authority of the Secretary of State for Social Security.

Henley

Parliamentary Under-Secretary of State, Department of Social Security

10th February 1992
We consent,

Gregory Knight


Nicholas Baker

Two of the Lords Commissioners of Her Majesty's Treasury

17th February 1992

These Regulations further amend the Social Security (Contributions) Regulations 1979 ( "the principal Regulations").

Regulation 2 amends regulation 7 of the principal Regulations by increasing the weekly lower and upper earnings limits for Class 1 contributions for the tax year beginning on 6th April 1992. The lower earnings limit is increased from £52 to £54 and the upper earnings limit from £390 to £405.
Regulation 2 also amends regulation 115 of the principal Regulations.
The amendment to regulation 115 reduces the abatement of percentage rates of Class 1 contributions payable by and in respect of serving members of the forces. In the case of primary contributions the abatement is decreased from 0.6 per cent to 0.4 per cent and in the case of secondary contributions from 0.7 per cent to 0.4 per cent.
Regulation 2(2) of these Regulations is made under section 1 of the Social Security Pensions Act 1975 and the proposals for it are exempt from reference to the Social Security Advisory Committee by virtue of section 10(2) of, and paragraph 13(1) of Schedule 3 to, the Social Security Act 1980 (c. 30).

[1] 1975 c. 60; section 1(1) was amended by the Social Security Act 1985 (c. 53), section 29(1) and Schedule 5, paragraph 15; section 1(2) was amended by the Social Security Act 1986 (c. 50), section 74(6). back

[2] See Social Security Act 1975 (c. 14), section 166(5). back

[3] 1975 c. 14; Schedule 20 is cited because of the meaning ascribed to the words "Prescribe" and "Regulations"; see also section 66(2) of the Social Security Pensions Act 1975. back

[4] 1975 c. 15. back

[5] See Social Security Act 1986 (c. 50), section 61(1)(b) and (10). The Social Security Act 1989 (c. 24), Schedule 8, paragraph 12(4) added a definition of "regulations" to section 61(10) of the Social Security Act 1986. back

[6] S.I. 1979/591; relevant amending instruments are S.I.1985/1398, 1989/345, 1989/1677 and 1991/639. back