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The Social Security (Reduced Rates of Class 1 Contributions) (Salary Related Contracted-out Schemes) Order (Northern Ireland) 1996
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Consequential provision
3. In paragraph 2(3)(a) of Schedule 3 to the Pension Schemes (Northern Ireland) Act 1993(1) (priority in bankruptcy, etc: employer’s contributions to an occupational pension scheme), so far as the percentage specified in that paragraph applies in relation to earnings paid or payable on or after 6th April 1997, the percentage specified for non-contributing earners in relation to a salary related contracted-out scheme shall be 4·6 per cent.
(1)
Paragraph 2(3)(a) is amended by Article 134(5)(a) of the Pensions (Northern Ireland) Order 1995. See also Article 134(6) of that Order
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