The Social Security (Reduced Rates of Class 1 Contributions, and Rebates) (Money Purchase Contracted-out Schemes) Order (Northern Ireland) 1998 © Crown Copyright 1998 Statutory Rules of Northern Ireland printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Government Printer for Northern Ireland. 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 Rules of Northern Ireland does not extend to the Government Printer for Northern Ireland imprints which should be removed from any copies of the Statutory Rule which are issued or made available to the public. This includes reproduction of the Statutory Rule 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 Rule which is published by the Government Printer for Northern Ireland 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 (Reduced Rates of Class 1 Contributions, and Rebates) (Money Purchase Contracted-out Schemes) Order (Northern Ireland) 1998 , ISBN 0 33 793101 1. The print version may be purchased by clicking here. Braille copies of this Statutory Rule 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.
Whereas the Secretary of State for Social Security has made an Order[1] under section 42B of the Pension Schemes Act 1993[2]: Now, therefore, the Department of Health and Social Services for Northern Ireland, in exercise of the powers conferred on it by section 38B of the Pension Schemes (Northern Ireland) Act 1993[3] and of all other powers enabling it in that behalf, hereby makes the following Order: Citation, commencement and interpretation 1. - (1) This Order may be cited as the Social Security (Reduced Rates of Class 1 Contributions, and Rebates) (Money Purchase Contracted-out Schemes) Order (Northern Ireland) 1998 and shall come into operation on 6th April 1999. (2) The Interpretation Act (Northern Ireland) 1954[4] shall apply to this Order as it applies to a Measure of the Assembly. Reduced rates of Class 1 contributions, and rebates 2. For the purposes of section 38A of the Pension Schemes (Northern Ireland) Act 1993[5] (reduced rates of Class 1 contributions, and rebates) -
(b) the appropriate age-related percentages in respect of earners for the tax years 1999-2000 to 2001-2002 are the percentages specified in the table set out in the Schedule by reference to the earners' ages on the last day of the preceding tax year.
Amendment of previous Order
(b) in the Schedule, in the table, the columns relating to the tax years 1999-2000, 2000-2001 and 2001-2002 shall be omitted.
TABLE Appropriate age-related percentages of earnings exceeding the lower earnings limit but not the upper earnings limit
(This note is not part of the Order.) This Order, which corresponds to an Order (S.I. 1998/945) made by the Secretary of State for Social Security under section 42B of the Pension Schemes Act 1993, specifies with effect from 6th April 1999 the appropriate flat-rate percentage and the appropriate age-related percentages in respect of earners who are members of money purchase contracted-out pension schemes. It also amends the Social Security (Reduced Rates of Class 1 Contributions and Rebates) (Money Purchase Contracted-out Schemes) Order (Northern Ireland) 1996 to restrict its application to the tax years 1997-98 and 1998-99. Notes: [1] S.I. 1998/945back [3] 1993 c. 49; section 38B was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))back [5] Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995back
ISBN 0 337 93101 1
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