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- Original (As enacted)
This is the original version (as it was originally enacted).
(1)In the following provisions—
(a)section 8(2)(a) of the Social Security Contributions and Benefits Act 1992 (main primary percentage for Great Britain), and
(b)section 8(2)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (main primary percentage for Northern Ireland),
for “10%” substitute “8%”.
(2)In regulation 131 of the Social Security (Contributions) Regulations 2001 (reduced rate of primary Class 1 contributions otherwise payable at the main primary percentage), for “3.85%” substitute “1.85%”.
(3)In the following provisions (as they had effect immediately before the day on which this Act comes into force)—
(a)section 15(3ZA)(a) of the Social Security Contributions and Benefits Act 1992 (main Class 4 percentage for Great Britain), and
(b)section 15(3ZA)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (main Class 4 percentage for Northern Ireland),
for “9 per cent” substitute “6%”.
(4)Section 2 of the National Insurance Contributions (Reduction in Rates) Act 2023 is superseded by subsection (3) and accordingly is to be treated as never having had effect.
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