Minor and consequential amendment of the principal regulations6
In the principal regulations—
a
in regulation
61(1)(a) (exception from Class 4 liability
by reference to Class 1 contributions paid on earnings chargeable to income
tax under Schedule D),
for the words “the figure specified in
section 4(6)(a)”
there shall
be substituted the words “the appropriate percentage rate specified
in section 4(6B)”
;
b
at the end of
regulation 67(1) (annual maximum of Class 4
contributions due under section 9(1)
of the Act) there shall be inserted the words “, or in the case
only of the year commencing 6th April 1985 equal to such higher money sum
and £218.”
,
c
in regulation 89 (modification of section 4(6) of the Act)—
i
in paragraph
(1) after the words “
section 4(6)”
there shall be
inserted the words “to 4(6E)”
6,
ii
in sub-paragraph
(1)(a) for the words from “the
percentage rate”
to the end there shall be substituted the words
“the appropriate percentage rate of the primary Class 1 contribution
specified in section 4(6B)
of the Act and the reduced primary Class 1 contribution specified in
regulation 104 of these regulations shall be
reduced by 0.25 and the appropriate percentage rate of the secondary Class
1 contribution specified in section 4(6E)
by 0.15.”
,
iii
in sub-paragraph
(1)(b) for the words from “the
percentage rate”
to “
section 4(6)(b)”
there shall
be substituted the words “the appropriate percentage rate of
the secondary Class 1 contribution specified in
section 4(6E)”
;
d
for regulation 90(2)(b)(i) (earnings periods for mariners and apportionment of earnings) there shall be substituted the following—
i
the appropriate percentage rate for a primary or secondary Class 1 contribution specified in section 4(6B) or, as the case may be, 4(6E) of the Act,
e
in regulation 91 of the principal regulations (calculation of earnings-related contributions for mariners)—
i
in paragraph
(1)(a) at the end thereof there shall be inserted
the words “, save that in the case of a contribution payable
on earnings above the upper earnings limit or the prescribed equivalent thereof,
the appropriate contributions calculator prepared by the Secretary of State
may be applied”
.
ii
in paragraph
(2) at the end thereof there shall be inserted
the words “or, in the case of such a contribution payable on
earnings above the upper earnings limit or the prescribed equivalent thereof,
a contributions calculator appropriate to that rate, prepared by the Secretary
of State”
;
f
in regulation 115 (reduction of rate of Class 1 contributions)—
i
in paragraph
(1) after the words “
section 4(6)”
there shall be
inserted the words “to 4(6E)”
;
ii
in paragraph
(2) at the end thereof there shall be inserted
the words “, save that in the case of such contributions payable
on earnings above the upper earnings limit or the prescribed equivalent thereof,
the appropriate contributions calculator prepared by the Secretary of State
may be applied”
;
g
in regulation 133 of the principal regulations (reduction of rate of secondary Class 1 contributions payable in respect of registered dock workers)—
i
in paragraph
(1) for the words from “the percentage
rate”
to the end there shall be substituted the words
“the appropriate percentage rate of the primary Class 1 contribution
specified in section 4(6B)
of the Act shall be reduced by 0.25 and that of the secondary Class 1 contribution
specified in section 4(6E)
of the Act by 0.15.”
;
ii
in paragraph
(2) at the end thereof there shall be inserted
the words “, save that in the case of a contribution payable
on earnings above the upper earnings limit or the prescribed equivalent thereof,
the appropriate contributions calculator prepared by the Secretary of State
may be applied”
;
iii
in paragraph
(3) at the end thereof there shall be inserted
the words “or, in the case of contributions payable on earnings
above the upper earnings limit or the prescribed equivalent thereof, a contributions
calculator appropriate to that rate, prepared by the Secretary of State”
.