The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations 1999

Substitution of regulation 17 of the principal Regulations

7.  For regulation 17 of the principal Regulations (annual maximum)(1), substitute—

“Annual maximum

17.   Subject to the provisions of section 12 of the Social Security Contributions and Benefits Act 1992 (late paid Class 2 contributions) and of regulations 43B, 43C and 43D of these Regulations(2), for the purposes of section 19(1) and (2) of that Act (power to prescribe maximum amounts of contributions and repayment of excess) where an earner is employed in more than one employment but without prejudice to the earner’s liability in the first instance for the full amounts payable apart from this regulation, liability in any year for primary Class 1 contributions, or, where both Class 1 and Class 2 contributions are payable by an earner in any year, for both primary Class 1 contributions and Class 2 contributions shall not exceed an amount equal to 53 primary Class 1 contributions at the primary percentage payable on earnings at the upper earnings limit for that year.”.

(1)

Regulation 17 was amended by regulation 2 of S.I. 1985/398.

(2)

Regulations 43B to 43D were inserted by regulation 4 of S.I. 1985/397 and amended by regulation 5(8) and (9) of S.I. 1985/1398 and regulation 2 of S.I. 1991/1935.