{
  "url": "https://openlegislation.uk/draft-social-security-reduced-rates-of-class-1-contributions-rebates-and-minimum-contributions-order-2006/article-1",
  "json_url": "https://openlegislation.uk/draft-social-security-reduced-rates-of-class-1-contributions-rebates-and-minimum-contributions-order-2006/article-1.json",
  "legislation": "ukdsi/2006/0110741609",
  "legislation_title": "The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2006",
  "legislation_url": "https://openlegislation.uk/draft-social-security-reduced-rates-of-class-1-contributions-rebates-and-minimum-contributions-order-2006",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement, interpretation and extent",
  "text": "(1) This Order may be cited as the Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2006 and shall come into force on 6th April 2007.\n(2) In this Order—\n“the 1993 Act” means the Pension Schemes Act 1993;\n“the Northern Ireland Act” means the Pension Schemes (Northern Ireland) Act 1993;\n“the low earnings threshold”, in relation to a tax year, means the low earnings threshold for that tax year as specified in—\n(a) section 44A of the Social Security Contributions and Benefits Act 1992 (deemed earnings factors); or\n(b) in relation to Northern Ireland, section 44A(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (deemed earnings factors);\n“qualifying earnings factor”, in relation to a tax year, has the same meaning as in—\n(a) section 122(1) of the Social Security Contributions and Benefits Act 1992 (interpretation); or\n(b) in relation to Northern Ireland, section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (interpretation);\n“the upper earnings threshold” means 3LET minus 2QEF, where—\n(a) 3LET means the amount produced by multiplying the low earnings threshold by 3; and\n(b) 2QEF means the amount produced by doubling the qualifying earnings factor and rounding the resulting figure to the nearest whole £100 (taking any amount of £50 as nearest to the previous whole £100);\n“relevant tax year” means any of the following tax years—\n(a) 2007-2008;\n(b) 2008-2009;\n(c) 2009-2010;\n(d) 2010-2011;\n(e) 2011-2012.\n(3) These provisions of this Order extend to England and Wales and Scotland—\n(a) articles 2 to 4;\n(b) this article, and the Schedules, so far as they relate to articles 2 to 4.\n(4) These provisions of this Order extend to Northern Ireland—\n(a) articles 5 to 7;\n(b) this article, and the Schedules, so far as they relate to articles 5 to 7.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c.4. Section 44A was inserted by section 30(3) of the 2000 Act and amended by paragraph 11 of Schedule 1 to the 2002 Act and paragraph 2 of the Schedule to S.I. 2002/1457."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c.7. Section 44A was inserted by section 29(3) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110741609/article/1",
    "retrieved_at": "2026-10-30T15:21:18.826544+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}