Finance Act 1984 (c. 43)

PART VI U.K. MISCELLANEOUS AND SUPPLEMENTARY

National insurance surcharge U.K.

117 Abolition of national insurance surcharge. U.K.

The surcharge payable under the M1 National Insurance Surcharge Act 1976 is hereby abolished—

(a) with respect to earnings paid on or after 6th April 1985, in the case of secondary Class 1 contributions payable by any of the bodies mentioned in section 143(4) of the M2 Finance Act 1982; and

(b) with respect to earnings paid on or after 1st October 1984, in any other case.

Marginal Citations

M1 1976 c. 85.

M2 1982 c. 39.

118—123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 Ss. 118–123 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. X Note 2