Draft Statutory Instrument 2003 No.

The Social Security (Contributions) (Amendment No. 2) Regulations 2003

---

© Crown Copyright 2003

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) Regulations 2003, ISBN 0 11 044784 0. 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.

Draft Regulations laid before Parliament under section 176(1) of the Social Security Contributions and Benefits Act 1992 and section 172(11A) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, for approval by resolution of each House of Parliament

(a) in paragraph (1) for "Social Security Pension Act 1975" substitute "Social Security Pensions Act 1975[6]"; and

(b) for paragraph (3) substitute - 

    " (3) Where a woman has made an election to which this regulation applies - 


(a) any primary Class 1 contributions which are - 


(i) attributable to section 8(1)(a) of the Act[7], and

(ii) payable in respect of earnings paid to her or for her benefit in the period during which the election has effect under the following provisions of this Case,



shall be payable at the reduced rate; and

(b) she shall be under no liability to pay any Class 2 contribution for any contribution week in that period.".

     6. For regulation 131 (reduced rate of primary Class 1 contributions payable in respect of married women and widows) substitute - 

" Reduced rate of primary Class 1 contributions otherwise payable at the main primary percentage
     131. On and after 6th April 2003, the reduced rate of contribution for the purposes of section 19(4) of the Act (power to regulate liability in respect of certain married women and widows) in respect of so much of a married woman's liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act shall be 4.85 per cent.".

     7. In regulation 133(10) (duty to notify secondary contributor of cessation of election by married woman or widow) for "to pay primary Class 1 contributions at the reduced rate" substitute "to pay at the reduced rate in respect of so much of her liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act".

     8.  - (1) Amend regulation 134 (special transitional provisions consequent upon passing of the Social Security Pensions Act 1975) as follows.

    (2) In paragraph (1)(a) - 

(a) for "any liability for a primary Class 1 contribution" substitute "so much of her liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act"; and

(b) for "that contribution" substitute "those contributions".

    (3) In paragraph (5)(a)(i) for "any liability for a primary Class 1 contribution" substitute "so much of her liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act".

     9.  - (1) In the provisions listed in paragraph (2) for "primary percentage" substitute "main primary percentage".

    (2) The provisions referred to in paragraph (1) are - 

(a) regulation 128(1)(e), (f)(iv) and (v) (duration of effect of elections by married women and widows to pay reduced rate contributions); and

(b) regulation 136(3)(a)(i) and (ii) (special transitional provision in respect of deemed elections made by married women under the Social Security (Contributions) Regulations 1975[8]).

     10. In regulation 156(2) (provisions of the principal Regulations which do not apply to Northern Ireland) omit "or Case D".


    
Two of the Lords Commissioners of Her Majesty's Treasury

2003



The Secretary of State hereby concurs


    
Parliamentary Under-Secretary of State, Department for Work and Pensions

2003



The Department for Social Development hereby concurs.



Sealed with the Official Seal of the Department for Social Development on.

L.S.

    
Senior Officer of the Department for Social Development

[2] 1992 c. 7 ("the Northern Ireland Contributions Act"). Subsection (11A) was inserted by paragraph 29(5) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) ("the Transfer Order").back

[3] Section 117(1) was amended by paragraph 68 of Schedule 7 to the Social Security Act 1998 (c. 14) and paragraph 23 of Schedule 3, and paragraph 6 of Schedule 7, to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) ("the Transfer Act"). Section 118 was amended by paragraph 24 of Schedule 3 to the Transfer Act.back

[4] The regulation-making power of the Department of Health and Social Services for Northern Ireland under section 118 was transferred so as to be exercisable by the Treasury with the concurrence of that Department by paragraph 24 of Schedule 3 to the Transfer Order. The functions of the Department of Health and Social Services for Northern Ireland under the Northern Ireland Contributions Act were transferred to the Department for Social Development by Article 8(b) of, and Part II of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).back

[5] S.I. 2001/1004.back

[6] 1975 c. 60.back

[7] Section 8 was substituted by section 1(1) of the National Insurance Contributions Act 2002 (c. 19).back

[8] S.I. 1975/492.back