http://www.legislation.gov.uk/ukpga/1999/30/schedule/9/paragraph/6Welfare Reform and Pensions Act 1999An Act to make provision about pensions and social security; to make provision for reducing under-occupation of dwellings by housing benefit claimants; to authorise certain expenditure by the Secretary of State having responsibility for social security; and for connected purposes.1999-11-16texttext/xmlenStatute Law Database2024-04-02Expert Participation2020-12-31 SCHEDULESSCHEDULE 9 New threshold for primary Class 1 contributionsPart II Reduced contributions in respect of members of contracted-out schemes Reduced rates for members of salary related contracted-out schemes61Section 41 of the Pension Schemes Act 1993 is amended as follows.2In subsection (1), for “(1C)” substitute “ (1E) ”.3For subsections (1A) to (1C) substitute—1AThe amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 1.6 per cent of the relevant part of the earnings (“Amount R1”).1BThe amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 3 per cent of the relevant part of the earnings (“Amount R2”).1CThe aggregate of Amounts R1 and R2 shall be set off—afirst against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); andbthen (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings—ipaid to or for the benefit of any other employed earner (whether in contracted-out employment or not), andiiin relation to which the secondary contributor is such a contributor;and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992.1DIf—aany balance remains, andbthe secondary contributor makes an application for the purpose to the Inland Revenue,the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed, pay to the secondary contributor an amount equal to the remaining balance.But regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.1EIf the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed.Sch. 9 para. 6 wholly in force at 6.4.2000; Sch. 9 para. 6 not in force at Royal Assent see s. 89(3); Sch. 9 para. 6 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 21993 c. 48.
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<dc:title>Welfare Reform and Pensions Act 1999</dc:title>
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<Number>SCHEDULE 9</Number>
<TitleBlock>
<Title> New threshold for primary Class 1 contributions</Title>
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<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1999/30/schedule/9/part/II" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/part/II" NumberOfProvisions="3" RestrictStartDate="1999-12-22" id="schedule-9-part-II">
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<Title> Reduced contributions in respect of members of contracted-out schemes</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1999/30/schedule/9/part/II/crossheading/reduced-rates-for-members-of-salary-related-contractedout-schemes" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/part/II/crossheading/reduced-rates-for-members-of-salary-related-contractedout-schemes" NumberOfProvisions="1" RestrictStartDate="1999-12-22" id="schedule-9-part-II-crossheading-reduced-rates-for-members-of-salary-related-contractedout-schemes">
<Title> Reduced rates for members of salary related contracted-out schemes</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1999/30/schedule/9/paragraph/6" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/paragraph/6" RestrictStartDate="1999-12-22" id="schedule-9-paragraph-6">
<Pnumber>
<CommentaryRef Ref="c1314561"/>
6
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1999/30/schedule/9/paragraph/6/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/paragraph/6/1" id="schedule-9-paragraph-6-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Section 41 of the
<CommentaryRef Ref="c1314562"/>
Pension Schemes Act 1993 is amended as follows.
</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1999/30/schedule/9/paragraph/6/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/paragraph/6/2" id="schedule-9-paragraph-6-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In subsection (1), for “(1C)” substitute
<InlineAmendment>“ (1E) ”</InlineAmendment>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1999/30/schedule/9/paragraph/6/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/paragraph/6/3" id="schedule-9-paragraph-6-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>For subsections (1A) to (1C) substitute—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>1A</Pnumber>
<P2para>
<Text>
The amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 1.6 per cent of the relevant part of the earnings (“
<Term>Amount R1</Term>
”).
</Text>
</P2para>
</P2>
<P2>
<Pnumber>1B</Pnumber>
<P2para>
<Text>
The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 3 per cent of the relevant part of the earnings (“
<Term>Amount R2</Term>
”).
</Text>
</P2para>
</P2>
<P2>
<Pnumber>1C</Pnumber>
<P2para>
<Text>The aggregate of Amounts R1 and R2 shall be set off—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>in relation to which the secondary contributor is such a contributor;</Text>
</P4para>
</P4>
<Text>and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>1D</Pnumber>
<P2para>
<Text>If—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>any balance remains, and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the secondary contributor makes an application for the purpose to the Inland Revenue,</Text>
</P3para>
</P3>
<Text>the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed, pay to the secondary contributor an amount equal to the remaining balance.</Text>
</P2para>
</P2>
<P2para>
<Text>But regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.</Text>
</P2para>
<P2>
<Pnumber>1E</Pnumber>
<P2para>
<Text>If the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed.</Text>
</P2para>
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<Commentaries>
<Commentary id="c1314561" Type="I">
<Para>
<Text>
<CitationSubRef id="c01561" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/paragraph/6" SectionRef="schedule-9-paragraph-6">Sch. 9 para. 6</CitationSubRef>
wholly in force at 6.4.2000;
<CitationSubRef id="c01562" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/paragraph/6" SectionRef="schedule-9-paragraph-6">Sch. 9 para. 6</CitationSubRef>
not in force at Royal Assent see
<CitationSubRef id="c01563" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/section/89/3" SectionRef="section-89-3">s. 89(3)</CitationSubRef>
;
<CitationSubRef id="c01564" URI="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/9/paragraph/6" SectionRef="schedule-9-paragraph-6">Sch. 9 para. 6</CitationSubRef>
in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/3420" id="c01565" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="3420">S.I. 1999/3420</Citation>
,
<CitationSubRef id="c01566" URI="http://www.legislation.gov.uk/id/uksi/1999/3420/article/2" Operative="true" CitationRef="c01565" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
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<Commentary id="c1314562" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/48" id="c01567" Year="1993" Class="UnitedKingdomPublicGeneralAct" Number="48">1993 c. 48</Citation>
.
</Text>
</Para>
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