# The Social Security (Contributions) Amendment (No. 2) Regulations 1988, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations substitute regulation 89 of the Social Security (Contributions) Regulations 1979 (“the principal Regulations”), which modifies section 4(6) to 4(6E) (incidence of Class 1 contributions) of the Social Security Act 1975 (“the Act”) in relation to mariners.
By the substitution there is abolished the reduction of the appropriate percentage rate of the primary Class 1 contribution specified in section 4(6B) of the Act and the reduced primary Class 1 contribution specified in regulation 104 (which relates to married women and widows) of the principal Regulations, in respect of mariners who fall within the class of mariners not entitled to redundancy payments. There is also abolished, in respect of the same mariners, the reduction of the appropriate percentage rate of the secondary Class 1 contribution specified in section 4(6E) of the Act.
In respect of certain mariners employed on, or partly on, foreign-going ships, the reduction in the appropriate percentage rate of the secondary Class 1 contribution specified in section 4(6E) of the Act remains at 0·5.
Regulation 3 contains a consequential amendment to regulation 90(2) of the principal Regulations. Regulation 4 contains a revocation and regulation 5 transitional provisions.

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Source: https://www.legislation.gov.uk/uksi/1988/674/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-1988/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.