# The Social Security (Contributions) Amendment (No. 6) Regulations 1992, Regulation 14: Amendment of Regulation 30A in Schedule 1


(1) Regulation 30A(2) in Schedule 1 (special return by employer at end of voyage period) shall be amended in accordance with the following paragraphs of this regulation.
(2) 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,”.
(3) In sub-paragraph (g) 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,”.
(4) At the end of sub-paragraph (h) for the word “percentage.” there shall be substituted the words “percentage, and”.
(5) 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.”.

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Source: https://www.legislation.gov.uk/uksi/1992/1440/regulation/14 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.