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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations further amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979 No. 186) (“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.