Search Legislation

Social Security Contributions and Benefits (Northern Ireland) Act 1992

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 9

 Help about opening options

Version Superseded: 22/12/1999

Status:

Point in time view as at 01/04/1999. This version of this provision has been superseded. Help about Status

Changes to legislation:

Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 9 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F19 Calculation of secondary Class 1 contributions.N.I.

(1)Where a secondary Class 1 contribution is payable, the amount of that contribution shall be the secondary percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as exceeds the current earnings threshold (or the prescribed equivalent).

(2)For the purposes of subsection (1) above, the secondary percentage shall be 12.2 per cent., but the percentage is subject to alteration under section 129 of the Administration Act.

(3)Subsection (1) above is subject to regulations under section 6(5) above and sections 116 to 119 below and to section 37 of the Pensions Act.

[F2(4)Regulations under subsection (1) above shall be made by the Treasury.]]

Textual Amendments

F1S. 9 substituted (24.2.1999 for specified purposes and 6.4.1999 otherwise) by S.I. 1998/1506 (N.I. 10), art. 48(4); S.R. 1999/72, art. 2(a)

F2S. 9(4) added (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 10 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

The Whole Act without 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?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?