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The Social Security (Contributions) Amendment (No. 2) Regulations 1999

S.I. 1999/827 · Made 15 March 1999

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

Made 15th March 1999

Laid before Parliament 16th March 1999

Coming into force 6th April 1999

The Secretary of State for Social Security, with the concurrence of the Inland Revenuef1, in exercise of powers conferred by sections 122(1)f2 and 175(1) to (3) of, and paragraph 6(1)f3 of Schedule 1 to, the Social Security Contributions and Benefits Act 1992 and of all other powers enabling him in that behalf, after agreement by the Social Security Advisory Committee that proposals to make these Regulations should not be referred to itf4, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

See paragraph 6(1) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4).

f2

Section 122(1) is cited because of the meaning ascribed to the word “prescribe”.

f3

Paragraph 6(1) is amended by paragraph 77(8) of Schedule 7 to the Social Security Act 1998 (c. 14).

f4

See section 173(1)(b) of the Social Security Administration Act 1992 (c. 5).

Contents

  1. 1Citation, commencement and interpretation
  2. 2Amendment of Schedule 1 to the principal Regulations
  3. Signature
  4. Explanatory note

1Citation, commencement and interpretation

(1)

These Regulations may be cited as the Social Security (Contributions) Amendment (No. 2) Regulations 1999 and shall come into force on 6th April 1999.

(2)

In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 1979f1.

2Amendment of Schedule 1 to the principal Regulations

In Regulation 26A(3)f1 of Schedule 1f2 to the principal Regulations (which specifies the average monthly total amount of tax and earnings-related contributions by reference to which an employer can choose to pay contributions quarterly) for “£600”, substitute “£1,000”.

Signature

Signed by authority of the Secretary of State for Social Security.

Stephen C. Timms

Minister of State,

Department of Social Security

15th March 1999

The Commissioners of Inland Revenue hereby concur.

S. C. T. Matheson

G. H. Bush

Two of the Commissioners of Inland Revenue

15th March 1999

Explanatory note

(This note is not part of the Regulations)

These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”).

Regulation 2 of these Regulations amends Regulation 26A(3) of Schedule 1 to the principal Regulations by increasing from £600 to £1,000 the figure by reference to which an employer can choose to pay contributions quarterly rather than monthly.

These Regulations impose no costs on business.