- Statutory Instrument 2001 No. 314
The Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001
© Crown Copyright 2001
Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.
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 Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.
The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001, ISBN 0 11 028672 3. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.
Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.
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.
| 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 1992[1] and 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 Act[2] and of all other powers enabling them in that behalf, hereby make the following Regulations:
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) 1979[3].
Amendments to the principal Regulations
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".
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.
4.
- (1) Schedule 1 to the principal Regulations (application of the Income Tax (Employments) Regulations 1973[6] to 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) in head (ii) there shall be added at the end the words "and the currrent secondary threshold";
(b) head (iii) shall be omitted; and
(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) any reduction calculated in accordance with section 37(1) and (1A) or section 38A(1) and (2) of the Pension Schemes (Northern Ireland) Act 1993[8] on the amount of a primary Class 1 contribution in respect of earnings recorded under sub-paragraph (b)(ii) which is available for set-off against (and does not exceed) the amount recorded under sub-paragraph (b)(v), and
(ii) any reduction calculated in accordance with section 37(1) and (1B) or 38A(1) and (2A) of that Act on the amount of a secondary Class 1 contribution in respect of earnings recorded under sub-paragraph (b)(ii), aggregated with any balance of the reduction in respect of earnings referred to in head (i) which exceeds the amount which may be set-off as therein mentioned."
(4) In Regulation 25(a)[9] -
-
(a) sub-paragraph (ib) shall be omitted;
(b) in sub-paragraph (ic) for the word "secondary" there shall be substituted the word "primary";
(c) sub-paragraphs (ii) and (v) shall be omitted; and
(d) in the words following sub-paragraph (vi) ", (v)" shall be omitted.
(5) In Regulation 30(1)(c)[10] for head (ii) there shall be substituted the following heads -
-
"
(ii) Regulation 13(6)(c)(i), and
(iii) Regulation 13(6)(c)(i) and (ii) aggregated together, and".
Clive Betts
Greg Pope
Two of the Lords Commissioners of Her Majesty's Treasury
6th February 2001
Tim Flesher
Dave Hartnett
Two of the Commissioners of Inland Revenue
6th February 2001
(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979 No. 186) ("the principal Regulations").
Regulation 1 provides for citation, commencement and interpretation.
Regulation 2 amends regulation 7 of the principal Regulations to specify the lower earnings limit, upper earnings limit, primary threshold and secondary threshold for the tax year beginning on 6th April 2001.
Regulation 3 amends regulation 8(3) of the principal Regulations to provide for the equivalents of the primary threshold and secondary threshold where an employed earner's earnings period is other than a week.
Regulation 4 makes consequential and incidental amendments to provisions in Schedule 1 to the principal Regulations.
These Regulations do not impose any costs on business.
Notes:
[1] 1992 c. 7; section 5 was substituted by paragraph 1 of Part I of Schedule 10 to the Welfare Reform and Pensions Act 1999 (c. 30). Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671).back
[2] Paragraph 6(1) was amended by paragraph 58(8) of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) and paragraph 34(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.back
[3] S.R. 1979 No. 186; the relevant amending instruments are S.R. 1992 No. 280, 1999 No. 118 and S.I. 2000/176, 748, 2208.back
[4] Regulation 7 was substituted by regulation 2 of S.I. 2000/176.back
[5] Regulation 8 was substituted by regulation 3 of S.I. 2000/176.back
[6] S.I. 1973/334; this and its subsequent amending instruments were consolidated as S.I. 1993/744.back
[7] Regulation 13(6) was substituted by regulation 20 of S.R. 1999 No. 118 and amended by regulation 9(2) of S.I. 2000/748 and regulation 23 of S.I. 2000/2208.back
[8] 1993 c. 49; section 37(1) and (1B) were substituted by paragraph 95 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10), and amended by paragraph 6 of Part II of Schedule 10 to the Welfare Reform and Pensions Act 1999 (c. 30). Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22), and subsections (1) to (2A) were substituted by paragraph 96 of Schedule 6 to S.I. 1998/1506 (N.I. 10) and amended by paragraph 7 of Part II of Schedule 10 to the Welfare Reform and Pensions Act 1999.back
[9] Regulation 25(a) was substituted by regulation 3(4) of S.R. 1992 No. 280 and amended by regulation 20(4) of S.R. 1999 No. 118 and regulation 9(3) of S.I. 2000/748.back
[10] Regulation 30(1)(c) was substituted by regulation 20(5) of S.R. 1999 No. 118 and amended by regulation 9(4) of S.I. 2000/748.back
ISBN 0 11 028672 3