SCHEDULES

SCHEDULE 2Application of Parts 4 and 5 of FA 2014 to national insurance contributions

PART 4Commencement and transitory provision

33

1

Parts 1 and 3 of this Schedule come into force at the end of the period of 2 months beginning with the day on which this Act is passed.

2

Part 2 of this Schedule comes into force—

a

for the purposes of making regulations under Part 5 of FA 2014, on the day on which this Act is passed, and

b

for remaining purposes, at the end of the period of 2 months beginning with the day on which this Act is passed.

34

Before the coming into force of the repeals in section 4C of SSCBA 1992 made by Part 1 of Schedule 14 to Welfare Reform Act 2012 c. 5>WRA 2012 (abolition of benefits superseded by universal credit), the reference in paragraph 22 to a jobseeker's allowance is to be treated as a reference to a contribution-based jobseeker's allowance (within the meaning of JA 1995).

35

Before the coming into force of the repeal of section 22(8) of SSCBA 1992 made by Part 1 of Schedule 14 to Welfare Reform Act 2012 c. 5>WRA 2012 (abolition of benefits superseded by universal credit), the reference in paragraph 22 to an employment and support allowance is to be treated as a reference to a contributory allowance (within the meaning of Part 1 of WRA 2007).