# The Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2006, Article 1: Citation, commencement, interpretation and extent


(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.
(2) In this Order—
“the 1993 Act” means the Pension Schemes Act 1993;
“the Northern Ireland Act” means the Pension Schemes (Northern Ireland) Act 1993;
“the low earnings threshold”, in relation to a tax year, means the low earnings threshold for that tax year as specified in—
(a) section 44A of the Social Security Contributions and Benefits Act 1992 (deemed earnings factors); or
(b) in relation to Northern Ireland, section 44A(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (deemed earnings factors);
“qualifying earnings factor”, in relation to a tax year, has the same meaning as in—
(a) section 122(1) of the Social Security Contributions and Benefits Act 1992 (interpretation); or
(b) in relation to Northern Ireland, section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (interpretation);
“the upper earnings threshold” means 3LET minus 2QEF, where—
(a) 3LET means the amount produced by multiplying the low earnings threshold by 3; and
(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);
“relevant tax year” means any of the following tax years—
(a) 2007-2008;
(b) 2008-2009;
(c) 2009-2010;
(d) 2010-2011;
(e) 2011-2012.
(3) These provisions of this Order extend to England and Wales and Scotland—
(a) articles 2 to 4;
(b) this article, and the Schedules, so far as they relate to articles 2 to 4.
(4) These provisions of this Order extend to Northern Ireland—
(a) articles 5 to 7;
(b) this article, and the Schedules, so far as they relate to articles 5 to 7.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110741609/article/1 (the official version)
Page: https://openlegislation.uk/draft-social-security-reduced-rates-of-class-1-contributions-rebates-and-minimum-contributions-order-2006/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.