{
  "url": "https://openlegislation.uk/social-security-act-1998/section-65",
  "json_url": "https://openlegislation.uk/social-security-act-1998/section-65.json",
  "legislation": "ukpga/1998/14",
  "legislation_title": "Social Security Act 1998",
  "legislation_url": "https://openlegislation.uk/social-security-act-1998",
  "path": "section/65",
  "kind": "section",
  "number": "65",
  "heading": "Class 1B contributions: supplemental",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) In subsection (5) of section 162 of that Act (destination of contributions), after paragraph (c) there shall be inserted the following paragraph—\n“(ca) in the case of Class 1B contributions, 0.9 per cent of the amount estimated to be the aggregate of the emoluments and the amounts of income tax in respect of which those contributions were paid;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 65(1) repealed (6.4.2000) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(3)(c), Sch. 13 Pt. VI; S.I. 1999/3420, art. 4(c)(e)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 65 in force at 8.9.1998 for specified purposes and 6.4.1999 in so far as not already in force by S.I. 1998/2209, art. 2(b)(c), Sch. Pts. II, III"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/14/section/65",
    "retrieved_at": "2026-10-29T09:23:08.158022+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."
}