Sch. 4 para. 42 partly in force at 6.4.2015; Sch. 4 para. 42 not in force at Royal Assent see s. 30(2)(b); Sch. 4 para. 42(1) in force for specified purposes and Sch. 4 para. 42(2)(3)(b) fully in force at 6.4.2015 by S.I. 2011/1267, art. 3(i)(ii)

Sch. 4 para. 42(1) in force at 6.4.2015 for specified purposes by S.I. 2011/1267, art. 3(a)(i)

Sch. 4 para. 42(2)(3)(b) in force at 6.4.2015 by S.I. 2011/1267, art. 3(a)(ii)

http://www.legislation.gov.uk/ukpga/2007/22/schedule/4/part/2/crossheading/social-security-contributions-and-benefits-act-1992-c-4Pensions Act 2007An Act to make provision about pensions and other benefits payable to persons in connection with bereavement or by reference to pensionable age; to make provision about the establishment and functions of the Personal Accounts Delivery Authority; and for connected purposes.texttext/xmlenStatute Law Database2022-08-02Expert Participation2022-04-28SCHEDULESSCHEDULE 4Abolition of contracting-out for defined contribution pension schemesPart 2Further amendmentsSocial Security Contributions and Benefits Act 1992 (c. 4)42(1)

Section 4C of the SSCBA (power to make provision in consequence of provision made by or by virtue of section 4B(2) etc.) is amended as follows.

(2)

In subsection (2) (purposes for which regulations may be made) omit paragraph (d) (purposes relating to minimum payments).

(3)

In subsection (5) (matters in respect of which regulations may have retrospective effect)—

(a)

in paragraph (b) (amount of rebate under section 41(1D) or 42A(2C) of the Pension Schemes Act 1993 (c. 48)) omit “or 42A(2C)”;

(b)

omit paragraphs (g) and (h) (liability to make, and amount of, minimum payments);

(c)

omit paragraphs (i) and (j) (liability to make, and amount of, payments under section 42A(3) of that Act or minimum contributions).

43

In section 8 of the SSCBA (calculation of primary Class 1 contributions) in subsection (3) (provisions to which calculation is subject) in paragraph (c), for “sections 41 and 42A” substitute “ section 41 ”.

44

In section 9 of the SSCBA (calculation of secondary Class 1 contributions) in subsection (3) (provisions to which calculation is subject) in paragraph (c), for “sections 41 and 42A” substitute “ section 41 ”.

45(1)

In Schedule 1 to the SSCBA (supplementary provisions relating to contributions of Classes 1, 1A, 1B, 2 and 3) paragraph 1 (Class 1 contributions where earner is in more than one employment) is amended as follows.

(2)

In sub-paragraph (3) (determination of amount of primary Class 1 contributions where aggregate earnings include earnings from contracted-out employment)—

(a)

omit paragraphs (a) and (b);

(b)

in paragraph (c), for sub-paragraphs (i) and (ii) substitute “ to such part of the aggregated earnings attributable to COSRS service as exceeds the current primary threshold and does not exceed the current upper earnings limit ”;

(c)

in paragraph (d), for “part or parts attributable to COMPS or COSRS service” substitute “ part attributable to COSRS service ”.

(3)

In sub-paragraph (6) (determination of amount of secondary Class 1 contributions where aggregate earnings include earnings from contracted-out employment) omit paragraphs (a) and (b).

(4)

In sub-paragraph (9) (interpretation) omit the definition of “COMPS service”.

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<ref eId="c00285" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/42">Sch. 4 para. 42</ref>
partly in force at 6.4.2015;
<ref eId="c00286" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/42">Sch. 4 para. 42</ref>
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;
<ref eId="c00288" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/42/1">Sch. 4 para. 42(1)</ref>
in force for specified purposes and Sch. 4 para. 42(2)(3)(b) fully in force at 6.4.2015 by
<ref eId="c00289" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="c00290" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/3/i/ii">art. 3(i)(ii)</ref>
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<p>
<ref eId="cyr1rev91-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/42/1">Sch. 4 para. 42(1)</ref>
in force at 6.4.2015 for specified purposes by
<ref eId="cyr1rev91-00008" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cyr1rev91-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/3/a/i">art. 3(a)(i)</ref>
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<ref eId="cyr1rev91-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/22/schedule/4/paragraph/42/3/b">(3)(b)</ref>
in force at 6.4.2015 by
<ref eId="cyr1rev91-00020" href="http://www.legislation.gov.uk/id/uksi/2011/1267">S.I. 2011/1267</ref>
,
<ref eId="cyr1rev91-00021" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2011/1267/article/3/a/ii">art. 3(a)(ii)</ref>
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<heading>SCHEDULES</heading>
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<num>SCHEDULE 4</num>
<heading>Abolition of contracting-out for defined contribution pension schemes</heading>
<part eId="schedule-4-part-2">
<num>
<b>Part 2</b>
</num>
<heading>Further amendments</heading>
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<heading>
<i>Social Security Contributions and Benefits Act 1992 (c. 4)</i>
</heading>
<paragraph eId="schedule-4-paragraph-42" class="schProv1">
<num>42</num>
<subparagraph eId="schedule-4-paragraph-42-1">
<num>(1)</num>
<content>
<p>
Section 4C of the
<abbr class="acronym" title="Social Security Contributions and Benefits Act">SSCBA</abbr>
(power to make provision in consequence of provision made by or by virtue of section 4B(2)
<abbr title="et cetera" xml:lang="la">etc.</abbr>
) is amended as follows.
</p>
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<num>(2)</num>
<content>
<p>In subsection (2) (purposes for which regulations may be made) omit paragraph (d) (purposes relating to minimum payments).</p>
</content>
</subparagraph>
<subparagraph eId="schedule-4-paragraph-42-3">
<num>(3)</num>
<intro>
<p>In subsection (5) (matters in respect of which regulations may have retrospective effect)—</p>
</intro>
<level class="para1" eId="schedule-4-paragraph-42-3-a">
<num>(a)</num>
<content>
<p>in paragraph (b) (amount of rebate under section 41(1D) or 42A(2C) of the Pension Schemes Act 1993 (c. 48)) omit “or 42A(2C)”;</p>
</content>
</level>
<level class="para1" eId="schedule-4-paragraph-42-3-b">
<num>(b)</num>
<content>
<p>omit paragraphs (g) and (h) (liability to make, and amount of, minimum payments);</p>
</content>
</level>
<level class="para1" eId="schedule-4-paragraph-42-3-c">
<num>(c)</num>
<content>
<p>omit paragraphs (i) and (j) (liability to make, and amount of, payments under section 42A(3) of that Act or minimum contributions).</p>
</content>
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<mod>
In section 8 of the
<abbr class="acronym" title="Social Security Contributions and Benefits Act">SSCBA</abbr>
(calculation of primary Class 1 contributions) in subsection (3) (provisions to which calculation is subject) in paragraph (c), for “sections 41 and 42A” substitute
<quotedText>“ section 41 ”</quotedText>
.
</mod>
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<num>44</num>
<content>
<p>
<mod>
In section 9 of the
<abbr class="acronym" title="Social Security Contributions and Benefits Act">SSCBA</abbr>
(calculation of secondary Class 1 contributions) in subsection (3) (provisions to which calculation is subject) in paragraph (c), for “sections 41 and 42A” substitute
<quotedText>“ section 41 ”</quotedText>
.
</mod>
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<num>(1)</num>
<content>
<p>
In Schedule 1 to the
<abbr class="acronym" title="Social Security Contributions and Benefits Act">SSCBA</abbr>
(supplementary provisions relating to contributions of Classes 1, 1A, 1B, 2 and 3) paragraph 1 (Class 1 contributions where earner is in more than one employment) is amended as follows.
</p>
</content>
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<num>(2)</num>
<intro>
<p>In sub-paragraph (3) (determination of amount of primary Class 1 contributions where aggregate earnings include earnings from contracted-out employment)—</p>
</intro>
<level class="para1" eId="schedule-4-paragraph-45-2-a">
<num>(a)</num>
<content>
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</content>
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<num>(b)</num>
<content>
<p>
<mod>
in paragraph (c), for sub-paragraphs (i) and (ii) substitute
<quotedText>“ to such part of the aggregated earnings attributable to COSRS service as exceeds the current primary threshold and does not exceed the current upper earnings limit ”</quotedText>
;
</mod>
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in paragraph (d), for “part or parts attributable to COMPS or COSRS service” substitute
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</mod>
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</content>
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