- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
2. For the purposes of section 42A of the Pension Schemes Act 1993 and section 38A of the Pension Schemes (Northern Ireland) Act 1993(1) (reduced rates of Class 1 contributions, and rebates)—
(a)the appropriate flat-rate percentage in respect of earners for the tax years 2002–2003 to 2006–2007—
(i)in the case of a primary Class 1 contribution is 1.6 per cent, and
(ii)in the case of a secondary Class 1 contribution is 1 per cent;
(b)the appropriate age-related percentages in respect of earners for each of the tax years 2002–2003 to 2006–2007 are the percentages specified in relation to that year in the Table set out in the Schedule to this Order, by reference to the earners' ages on the last day of the preceding tax year.
Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995 and amended by paragraph 96 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)), paragraph 52 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and paragraph 7 of Schedule 10 to the Welfare Reform and Pensions Act 1999.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: