Search Legislation

Welfare Reform and Pensions Act 1999

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 1

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Welfare Reform and Pensions Act 1999, Paragraph 1. Help about Changes to Legislation

This section has no associated Explanatory Notes

1N.I.For section 5 of the M1Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute—

5 Earnings limits and thresholds for Class 1 contributions.

(1)For the purposes of this Act there shall for every tax year be—

(a)the following for primary Class 1 contributions—

(i)a lower earnings limit,

(ii)a primary threshold, and

(iii)an upper earnings limit; and

(b)a secondary threshold for secondary Class 1 contributions.

Those limits and thresholds shall be the amounts specified for that year by regulations which, in the case of those limits, shall be made in accordance with subsections (2) and (3) below.

(2)The amount specified as the lower earnings limit for any tax year shall be an amount equal to or not more than 99p less than—

(a)the sum which at the beginning of that year is specified in section 44(4) below as the weekly rate of the basic pension in a Category A retirement pension; or

(b)that sum as increased by any Act, Measure or order passed or made before the beginning of that year and taking effect before 6th May in that year.

(3)The amount specified as the upper earnings limit for any tax year shall be an amount which either—

(a)is equal to 7 times the sum which is the primary threshold for that year; or

(b)exceeds or falls short of 7 times that sum by an amount not exceeding half that sum.

(4)Regulations may, in the case of each of the limits or thresholds mentioned in subsection (1) above, prescribe an equivalent of that limit or threshold in relation to earners paid otherwise than weekly (and references in this Act or any other statutory provision to “the prescribed equivalent”, in the context of any of those limits or thresholds, are accordingly references to the equivalent prescribed under this subsection in relation to such earners).

(5)The power conferred by subsection (4) above to prescribe an equivalent of any of those limits or thresholds includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that limit or threshold.

(6)Regulations under this section shall be made by the Treasury.

Commencement Information

I1Sch. 10 para. 1 wholly in force at 6.4.2000; Sch. 10 para. 1 not in force at Royal Assent see s. 89(3); Sch. 10 para. 1 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

Marginal Citations

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?