The Social Security (Contributions and Credits) (Transitional and Consequential Provisions) Regulations 1985

Minor and consequential amendment of the principal regulations

6.  In the principal regulations—

(a) in regulation 61(1)(a) (exception from Class 4 liability by reference to Class 1 contributions paid on earnings chargeable to income tax under Schedule D), for the words “the figure specified in section 4(6)(a)” there shall be substituted the words “the appropriate percentage rate specified in section 4(6B)” ;

(b) at the end of regulation 67(1) (annual maximum of Class 4 contributions due under section 9(1) of the Act) there shall be inserted the words “, or in the case only of the year commencing 6th April 1985 equal to such higher money sum and £218.”,

(c) in regulation 89 (modification of section 4(6) of the Act)—

(i) in paragraph (1) after the words “ section 4(6)” there shall be inserted the words “to 4(6E)” (1),

(ii) in sub-paragraph (1)(a) for the words from “the percentage rate” to the end there shall be substituted the words “the appropriate percentage rate of the primary Class 1 contribution specified in section 4(6B) of the Act and the reduced primary Class 1 contribution specified in regulation 104 of these regulations shall be reduced by 0.25 and the appropriate percentage rate of the secondary Class 1 contribution specified in section 4(6E) by 0.15.”,

(iii) in sub-paragraph (1)(b) for the words from “the percentage rate” to “ section 4(6)(b)” there shall be substituted the words “the appropriate percentage rate of the secondary Class 1 contribution specified in section 4(6E)”;

(d) for regulation 90(2)(b)(i) (earnings periods for mariners and apportionment of earnings) there shall be substituted the following—

“(i) the appropriate percentage rate for a primary or secondary Class 1 contribution specified in section 4(6B) or, as the case may be, 4(6E) of the Act,”

(e) in regulation 91 of the principal regulations (calculation of earnings-related contributions for mariners)—

(i) in paragraph (1)(a) at the end thereof there shall be inserted the words “, save that in the case of a contribution payable on earnings above the upper earnings limit or the prescribed equivalent thereof, the appropriate contributions calculator prepared by the Secretary of State may be applied”.

(ii) in paragraph (2) at the end thereof there shall be inserted the words “or, in the case of such a contribution payable on earnings above the upper earnings limit or the prescribed equivalent thereof, a contributions calculator appropriate to that rate, prepared by the Secretary of State”;

(f) in regulation 115 (reduction of rate of Class 1 contributions)—

(i) in paragraph (1) after the words “ section 4(6)” there shall be inserted the words “to 4(6E)”;

(ii) in paragraph (2) at the end thereof there shall be inserted the words “, save that in the case of such contributions payable on earnings above the upper earnings limit or the prescribed equivalent thereof, the appropriate contributions calculator prepared by the Secretary of State may be applied”;

(g) in regulation 133 of the principal regulations (reduction of rate of secondary Class 1 contributions payable in respect of registered dock workers)—

(i) in paragraph (1) for the words from “the percentage rate” to the end there shall be substituted the words “the appropriate percentage rate of the primary Class 1 contribution specified in section 4(6B) of the Act shall be reduced by 0.25 and that of the secondary Class 1 contribution specified in section 4(6E) of the Act by 0.15.”;

(ii) in paragraph (2) at the end thereof there shall be inserted the words “, save that in the case of a contribution payable on earnings above the upper earnings limit or the prescribed equivalent thereof, the appropriate contributions calculator prepared by the Secretary of State may be applied”;

(iii) in paragraph (3) at the end thereof there shall be inserted the words “or, in the case of contributions payable on earnings above the upper earnings limit or the prescribed equivalent thereof, a contributions calculator appropriate to that rate, prepared by the Secretary of State” .

(1)

1975 c. 14; section 4(6B) to (6E) was inserted by section 7(2) of the Social Security Act 1985 (c.53).