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The Health and Social Care Levy Act 2021 is repealed.
(1)The following provisions of section 5 of the Health and Social Care Levy Act 2021 (modification of rates of national insurance contributions for tax year 2022-23) continue to have effect in relation to payments of earnings made before 6 November 2022—
(a)in subsection (2), paragraphs (a) and (b) (primary Class 1 percentages and secondary Class 1 percentage: Great Britain);
(b)in subsection (4), paragraphs (a) and (b) (primary Class 1 percentages and secondary Class 1 percentage: Northern Ireland).
(2)Part 1 of the Social Security Contributions and Benefits Act 1992 has effect for the tax year 2022-23 as if, in section 15(3ZA) (calculation of Class 4 contributions)—
(a)in paragraph (a) (main Class 4 percentage), for “9” there were substituted “9.73”, and
(b)in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “2.73”.
(3)Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect for the tax year 2022-23 as if, in section 15(3ZA) (calculation of Class 4 contributions)—
(a)in paragraph (a) (main Class 4 percentage), for “9” there were substituted “9.73”, and
(b)in paragraph (b) (additional Class 4 percentage), for “2” there were substituted “2.73”.
(4)The Schedule contains—
(a)further transitional provision, and
(b)a power to make consequential provision.
(1)This Act may be cited as the Health and Social Care Levy (Repeal) Act 2022.
(2)In this Act—
“earnings” has the meaning it has in Parts 1 to 6 of the Social Security Contributions and Benefits Act 1992 (see section 3 of that Act);
“tax year” has the meaning it has in those Parts (see section 122 of that Act).
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