- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/03/2002)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 08/07/2002
Point in time view as at 26/03/2002.
There are currently no known outstanding effects for the Welfare Reform and Pensions Act 1999, Cross Heading: Calculation of primary Class 1 contributions.
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4For section 8 of the Contributions and Benefits Act substitute—
“8(1)Where a primary Class 1 contribution is payable as mentioned in section 6(1)(a) above, the amount of that contribution shall be the primary percentage of so much of the earner’s earnings paid in the tax week, in respect of the employment in question, as—
(a)exceeds the current primary threshold (or the prescribed equivalent); and
(b)does not exceed the current upper earnings limit (or the prescribed equivalent);
but this subsection is subject to regulations under section 6(6) above and sections 116 to 120 below and to section 41 of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).
(2)For the purposes of this Act the primary percentage shall be 10 per cent; but the percentage is subject to alteration under sections 143 and 145 of the Administration Act.”
Commencement Information
I1Sch. 9 para. 4 wholly in force at 6.4.2000; Sch. 9 para. 4 not in force at Royal Assent see s. 89(3); Sch. 9 para. 4 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2
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