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The Social Security (Contributions) (Amendment) Regulations 2010

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2010, ISBN 9780111492079

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Regulations laid before Parliament under section 176(1)(zb) of the Social Security Contributions and Benefits Act 1992 and section 172(11ZB) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, for approval by resolution of each House of Parliament.

Social Security

Made ***

Coming into force 6th April 2010

These Regulations are made by the Treasury in exercise of the powers conferred by sections 5(1) and 5(6) and 175(3) of the Social Security Contributions and Benefits Act 1992 (“the Contributions Act”)f1 and sections 5(1) and 5(6) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Northern Ireland Contributions Act”)f2.

In accordance with section 176(1)(zb) of the Contributions Actf3 and section 172(11ZB) of the Northern Ireland Contributions Actf4, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

Annotations to the whole text

Footnotes

f1

1992 c. 4. Section 5 was substituted by paragraph 1 of Part 1 of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c. 30) and section 5(1) was amended by section 1(1)(a) of, and Schedule 2 to, the National Insurance Contributions Act 2008 (c. 16) (“the Contributions Act 2008”).

f2

1992 c. 7. Section 5 was substituted by paragraph 1 of Part 1 of Schedule 10 to the Welfare Reform and Pensions Act 1999 and section 5(1) was amended by section 2(1)(a) of, and Schedule 2 to, the Contributions Act 2008. Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671).

f3

Section 176(1)(zb) was inserted by section 1(2) of the Contributions Act 2008.

f4

Section 172(11ZB) was inserted by section 2(2) of the Contributions Act 2008.

Contents

  1. 1Citation and commencement
  2. 2Amendments to the Social Security (Contributions) Regulations 2001
  3. 3Amendments to the Social Security (Contributions) Regulations 2001
  4. Signature
  5. Explanatory note

1Citation and commencement

(1)

These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2010.

(2)

These Regulations shall come into force on 6th April 2010.

2Amendments to the Social Security (Contributions) Regulations 2001

The Social Security (Contributions) Regulations 2001f1 are amended as follows.

3Amendments to the Social Security (Contributions) Regulations 2001

Amend regulation 10 (earnings limits and thresholds)f1 as follows—

(a)

for “2009” substitute “2010”; and

(b)

in paragraph (a) for “£95” substitute “£97”.

Signature

Name

Name

Two of the Lords Commissioners of Her Majesty’s Treasury

Date

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (“the principal Regulations”).

Regulation 2 introduces the changes made to the principal Regulations.

Regulation 3 amends regulation 10 of the principal Regulations to specify the levels of the lower and upper earnings limits for primary Class 1 contributions and the primary and secondary thresholds for primary and secondary Class 1 contributions for the tax year beginning 6th April 2010. Apart from the lower earnings limit, these remain unchanged.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.