PART 1Main provisions

National Insurance Contributions

73Power under section 145 of the Social Security Administration Act 1992

1

This section applies to an order made under section 145 of the Social Security Administration Act 1992 (power to alter primary and secondary contributions) if—

a

it is made on or after 19 March 2020 and before the end of the period of 2 years beginning with the day on which this Act is passed, and

b

it does not increase a rate or figure referred to in section 145(1), (2) or (4) of that Act above the rate or figure that would apply on 6 April 2020, ignoring the effect of any order made under section 143 or 145 of that Act on or after 19 March 2020.

2

Section 145(3) of that Act (no increase above 0.25%) does not apply to an order to which this section applies.

3

Subsections (2) to (5) of section 147 of that Act (requirement to lay report and coming into force and effect of order) do not apply to an order to which this section applies.

4

Section 190(1) of that Act (affirmative procedure for certain orders) does not apply in relation to an order to which this section applies (and accordingly such an order is subject to annulment in pursuance of a resolution of either House of Parliament).