Contributions

Earnings factors6.

Paras.(1)‐(4) rep. by 1992 c.9

(5)

The Earnings Factor Regulations, as in operation for the purpose of determining earnings factors for the tax years beginning with 6th April 1985 and 6th April 1986, shall have effect, and be taken always to have had effect, with the substitution in paragraph 3 of Schedule 1 (which, as amended by regulation 2(3) of the Amending Regulations, provided in certain cases for the aggregation of separate contributions) for the words from “where the values” to “those sums” of the words—

“where, in the case of any two or more separate sums—

(a)

the values to be accorded to F (apart from this paragraph) would fall to be ascertained under the same head of paragraph 2(e) above, and

(b)

the values to be so accorded to G would fall to be ascertained under the same head of paragraph 2(f) above,

those sums” .

(6)

In paragraph (5)—

  • “the Earnings Factor Regulations” means the Social Security (Earnings Factor) Regulations (Northern Ireland) 1979F1; and

  • “the Amending Regulations” means the Social Security (Earnings Factor) (Amendment) Regulations (Northern Ireland) 1985F2.

(7)

The amendment by paragraph (5) of a provision contained in regulations shall not be taken to have prejudiced any power to make further regulations revoking or amending that provision, whether in relation to the tax years there mentioned or otherwise.

(8)

The Social Security (Earnings Factor) (Amendment) Regulations (Northern Ireland) 1988F3 shall have effect, and be deemed always to have had effect, as if the amendment made by paragraph (3) had come into operation before the making of those regulations.