The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 No. 770

9.  In regulation 40 (prescribed general earnings in respect of which Class 1A contributions are not payable)—

(a) in paragraph (2)(c) M1 for “2 to 7” substitute “ 3 to 7A ”;

(b) in paragraph (6)(c) M2 after “(superannuation funds approved before 6th April 1980)” insert “ or sections 590 (annuities) and 591 (taxable pension income) ”;

(c) in paragraph (8)(a) for “Part X” substitute “ Part 10 M3 or 10A M4 ”.

Marginal Citations

M1 Regulation 40(2) was amended by regulations 2 and 3 of S.I. 2001/2412 and regulations 3 and 6 of S.I. 2003/2085.

M2 Regulation 40(6) was amended by regulations 3 and 6 of S.I. 2003/2085.

M3 Part 10 of the Children Act 1989 ceased to apply to England and Wales by virtue of section 79(5) of the Care Standards Act 2000 (c. 14). That section took effect, in respect of England, on 2nd July 1991 (S.I. 2001/2041), and in respect of Wales, on 1st April 2002 (S.I. 2002/920).

M4 Part 10A of the Children Act 1989 was inserted by section 79(1) of the Care Standards Act 2000.