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United Kingdom Statutory Instruments


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URL: http://www.bailii.org/uk/legis/num_reg/2001/20010313.html

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STATUTORY INSTRUMENTS


2001 No. 313

SOCIAL SECURITY

The Social Security (Contributions) (Amendment No. 2) Regulations 2001

  Made 6th February 2001 
  Laid before Parliament 7th February 2001 
  Coming into force 6th April 2001 

The Treasury, in exercise of the powers conferred on them by sections 5 and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992[1] and of all other powers enabling them in that behalf, and the Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 6(1) of Schedule 1 to that Act[2] and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation, commencement and interpretation
     1.  - (1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2001 and shall come into force on 6th April 2001.

    (2) In these Regulations "the principal Regulations" means the Social Security (Contributions) Regulations 1979[
3].

Amendments to the principal Regulations
     2. In regulation 7 of the principal Regulations (lower and upper earnings limits and primary and secondary thresholds)[4] - 

     3. In regulation 8(3) of the principal Regulations (prescribed equivalents)[5] - 

     4.  - (1) Schedule 1 to the principal Regulations (application of the Income Tax (Employments) Regulations 1973[6] to earnings-related contributions, Class 1A contributions and Class 1B contributions) shall be amended in accordance with the following provisions.

    (2) In Regulation 13(6)(b)[7].

    (3) In Regulation 13(6)(c) for the words from "any reduction" to the end there shall be substituted - 

    (4) In Regulation 25(a)[9] - 

    (5) In Regulation 30(1)(c)[10] for head (ii) there shall be substituted the following heads - 


Clive Betts

Greg Pope
Two of the Lords Commissioners of Her Majesty's Treasury

6th February 2001


Tim Flesher

Dave Hartnett
Two of the Commissioners of Inland Revenue

6th February 2001



EXPLANATORY NOTE

(This note is not part of the Regulations)


These Regulations further amend the Social Security (Contributions) Regulations 1979 (S.I. 1979/591) ("the principal Regulations").

Regulation 1 provides for citation, commencement and interpretation.

Regulation 2 amends regulation 7 of the principal Regulations to specify the lower earnings limit, upper earnings limit, primary threshold and secondary threshold for the tax year beginning on 6th April 2001.

Regulation 3 amends regulation 8(3) of the principal Regulations to provide for the equivalents of the primary threshold and secondary threshold where an employed earner's earnings period is other than a week.

Regulation 4 makes consequential and incidental amendments to provisions in Schedule 1 to the principal Regulations.

These Regulations do not impose any costs on business.


Notes:

[1] 1992 c. 4; section 5 was substituted by paragraph 1 of Part I of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c. 30). Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).back

[2] Paragraph 6(1) was amended by paragraph 77(8) of Schedule 7 to the Social Security Act 1998 (c. 14) and paragraph 35(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.back

[3] S.I. 1979/591; the relevant amending Regulations are S.I. 1999/568 and 2000/175, 747 and 2207.back

[4] Regulation 7 was substituted by regulation 2 of S.I. 2000/175.back

[5] Regulation 8 was substituted by regulation 3 of S.I. 2000/175.back

[6] S.I. 1973/334; this and its subsequent amending instruments were consolidated as S.I. 1993/744.back

[7] Regulation 13(6) was substituted by regulation 19 of S.I. 1999/568 and amended by regulation 9(2) of S.I. 2000/747 and regulation 23 of S.I. 2000/2207.back

[8] 1993 c. 48; section 41 was substituted by paragraph 127 of Schedule 7 to the Social Security Act 1998 (c. 14) and amended by paragraph 6 of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c. 30). Section 42A was inserted by section 137(5) of the Pensions Act 1995 (c. 26) and relevantly amended by paragraph 128 of Schedule 7 to the Social Security Act 1998 and paragraph 7 of Schedule 9 to the Welfare Reform and Pensions Act 1999.back

[9] Regulation 25(a)(ia), (ib) and (ic) were substituted by regulation 9 of S.I. 2000/747.back

[10] Regulation 30(1)(c) was substituted by regulation 19 of S.I. 1999/568 and amended by regulation 9(4) of S.I. 2000/747.back



ISBN 0 11 028671 5


 © Crown copyright 2001

Prepared 20 February 2001


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URL: http://www.bailii.org/uk/legis/num_reg/2001/20010313.html