PART 9 U.K. SPECIAL CLASSES OF EARNERS

Case D— U.K. Married Women and Widows

[F1 Reduced rate of primary Class 1 contributions otherwise payable at the main primary percentage U.K.

131.  F2 ... The reduced rate of contribution for the purposes of section 19(4) of the Act (power to regulate liability in respect of certain married women and widows) in respect of so much of a married woman’s liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act shall be [F3 1.85%].]

Textual Amendments

F1 Reg. 131 substituted (6.4.2003) by The Social Security (Contributions) (Amendment No. 2) Regulations 2003 (S.I. 2003/964), regs. 1, 6

F2 Words in reg. 131 omitted (6.1.2024) by virtue of National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), s. 1(3)(a)(4)

F3 Word in reg. 131 substituted (6.4.2024) by National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 1(2), 3(1)

Modifications etc. (not altering text)

C1 Reg. 131 modified (in relation to payments of earnings made before 6 November in the tax year 2022-23) by The Social Security (Contributions) (Amendment No. 2) Regulations 2022 (S.I. 2022/416), regs. 1, 2 (as amended by 2022 c. 43, Sch. para. 4)

C2 Reg. 131 modified (in relation to specified assessment for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 5(1)(2)(5)

C3 Reg. 131 modified (in relation to the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)(2)(5)