Search Legislation

National Insurance Contributions Act 2014

Status:

This is the original version (as it was originally enacted).

Other provision

15Office holders who receive “earnings” to be employed earners

(1)In section 2(1)(a) of SSCBA 1992 (definition of “employed earner”), omit “general”.

(2)In section 2(1)(a) of SSCB(NI)A 1992 (definition of “employed earner”), omit “general”.

(3)Schedule 2 makes provision that is consequential upon office holders in receipt of “earnings” (as opposed to “general earnings”) being employed earners.

(4)The amendments made by this section and Schedule 2 come into force at the end of the period of 2 months beginning with the day on which this Act is passed.

16Armed Forces early departure payments retrospectively disregarded

Paragraph 10A of Part 6 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (payments under the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437) to be disregarded) also has effect for the tax years 2005-06 to 2012-13 inclusive.

17Repeal of certain redundant reliefs relating to Class 4 contributions

(1)In Schedule 2 to SSCBA 1992 (levy of Class 4 contributions with income tax)—

(a)omit paragraph 3(3), and

(b)omit paragraph 9 (and the heading immediately before it).

(2)In Schedule 2 to SSCB(NI)A 1992 (levy of Class 4 contributions with income tax)—

(a)omit paragraph 3(3), and

(b)omit paragraph 9 (and the heading immediately before it).

(3)The amendments made by subsections (1)(a) and (2)(a) have effect for the tax year after the one during which this Act is passed and for subsequent tax years.

18Certain orders and regulations in respect of Northern Ireland

(1)Section 172 of SSCB(NI)A 1992 (Assembly etc control of regulations and orders) is amended as follows.

(2)In subsection (11), for “(9)” substitute “(10)”.

(3)In subsection (11B)—

(a)after “contains” insert

(a)”,

(b)after “129” insert “or 142(7)”, and

(c)after “Act” insert ,

(b)regulations under powers conferred by any provision mentioned in that subsection which are to be made for the purpose of consolidating regulations to be revoked in the instrument, or

(c)regulations which, in so far as they are made under powers conferred by any provision mentioned in that subsection, only replace provisions of previous regulations with new provisions to the same effect.

(4)Section 165 of the Social Security Administration (Northern Ireland) Act 1992 (regulations and orders — general) is amended as follows.

(5)In subsection (1), after “to be made by” insert “the Secretary of State,”.

(6)In subsection (3), after “the Department” insert “, the Secretary of State”.

(7)The amendments made by this section come into force at the end of the period of 2 months beginning with the day on which this Act is passed.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources