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The Social Security (Contributions) (Amendment No. 2) Regulations 2003

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Amendment of the principal Regulations

6.  For regulation 131 (reduced rate of primary Class 1 contributions payable in respect of married women and widows) substitute—

Reduced rate of primary Class 1 contributions otherwise payable at the main primary percentage

131.  On and after 6th April 2003, the reduced rate of contribution for the purposes of section 19(4) of the Act (power to regulate liability in respect of certain married women and widows) in respect of so much of a married woman’s liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act shall be 4.85 per cent..

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