PART 2Abolition of contracting-out: consequential amendments
18
In Schedule 4 (provisions derived from the Income Tax Acts etc)—
a
in paragraph 7 (calculation of deduction)—
i
omit sub-paragraph (4)(c) and the “or” which follows it; and
ii
in sub-paragraph (13)(b)—
aa
in sub-paragraph (iii), for “upper accrual point” substitute “current upper earnings limit”;
bb
omit sub-paragraph (iiia); and
cc
omit the words from “The amounts to be recorded under sub-paragraphs (iv) and (v)” to the end;
b
in paragraph 9(1) (certificate of contributions paid)—
i
in sub-paragraph (b), omit the words from “, other than earnings from non-contracted-out employment” to the end;
ii
in sub-paragraph (c)—
aa
for “upper accrual point” substitute “current upper earnings limit”; and
bb
omit the words from “, other than earnings from non-contracted out employment” to the end; and
iii
omit sub-paragraph (ca);
c
in paragraph 12 (payment of earnings-related contributions by employer (further provisions)), omit sub-paragraph (3)(b);
d
in paragraph 22 (return by employer at end of year)—
i
in sub-paragraph (1)(c)(i), for “to (iiia)” substitute “to (iii)”;
ii
omit sub-paragraph (2)(c); and
iii
in sub-paragraph (2B)—
aa
in sub-paragraph (e), for “;” substitute “.”; and
bb
omit sub-paragraph (f); and
e
in paragraph 24(2) (special return by employer at end of voyage period)—
i
in sub-paragraph (e), at the end insert “and”;
ii
for sub-paragraph (f) substitute—
f
the total amount of any earnings in respect of which primary Class 1 contributions were payable.
iii
omit sub-paragraph (g).