PART 1Main provisions

National Insurance Contributions

72Power under section 143 of the Social Security Administration Act 1992

(1)

This section applies to an order made under section 143 of the Social Security Administration Act 1992 (power to alter contributions) if—

(a)

it is made on or after 19 March 2020 and before the end of the period of 2 years beginning with the day on which this Act is passed, and

(b)

it does not increase a figure referred to in section 143(1) or (3) of that Act above the figure that would apply on 6 April 2020, ignoring the effect of any order made under section 143 or 145 of that Act on or after 19 March 2020.

(2)

Section 143(1) of that Act has effect in relation to an order to which this section applies as if the words from “with a view” to “future period” were omitted.

(3)

Section 143(4)(a) of that Act (no increase above 0.25%) does not apply to an order to which this section applies.

(4)

Section 144 of that Act (requirement to lay report and orders not to have effect before next tax year) does not apply to an order to which this section applies.

(5)

Section 190(1) of that Act (affirmative procedure for certain orders) does not apply in relation to an order to which this section applies (and accordingly such an order is subject to annulment in pursuance of a resolution of either House of Parliament).