Regulation 14 Amendment of Regulation 30A in Schedule 1

Regulation 30A(2) in Schedule 1 (special return by employer at end of voyage period)^f1 shall be amended in accordance with the following paragraphs of this regulation.

For heads (i) and (ii) of sub-paragraph (f) there shall be substituted the following heads–

“(i)

the amounts of that part of the contributions shown under sub-paragraph (e) above which were payable at the contracted-out percentage on earnings above the lower earnings limit,

(ii)

the amounts of that part of the contributions shown under sub-paragraph (e) above which were payable on earnings above the lower earnings limit, if primary Class 1 contributions were payable at the reduced rate, and

(iii)

the number notified by the Occupational Pensions Board on the relevant contracting-out certificate as the employer’s number,”.

In sub-paragraph (g)^f2 for the words “payable, and” there shall be substituted the words “payable, other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions were payable at the reduced rate,”.

At the end of sub-paragraph (h)^f3 for the word “percentage.” there shall be substituted the words “percentage, and”.

After sub-paragraph (h) there shall be added the following sub-paragraph–

“(i)

the total amount of earnings, if any, shown under sub-paragraph (g) of this paragraph, above the lower earnings limit, in respect of which primary Class 1 contributions were payable at the reduced rate.”.