# The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016, Regulation 15


In regulation 100 (annual maximum of Class 4 contributions due under section 15 of the Act), for paragraph (4) substitute—
“(4) For the purpose only of determining the extent of the earner’s liability for contributions under paragraph (3), the amount of a primary Class 1 contribution which would otherwise be payable at the main primary percentage but which is paid at a rate less than 12 per cent because the earner is a married woman who has made an election to pay contributions at the reduced rate as mentioned in regulation 127, shall be treated as equal to the amount of the primary Class 1 contribution payable at the main primary percentage, which would be so payable if the election had not been made.”.

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Source: https://www.legislation.gov.uk/uksi/2016/352/regulation/15 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2016/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.