# The Social Security (Contributions) Amendment (No. 6) Regulations 1992, Regulation 2: Amendment of regulation 32 of the principal Regulations


In regulation 32(1) of the principal Regulations (return of contributions) for the words from the beginning of sub-paragraph (b) to the end of paragraph (1), there shall be substituted the following sub-paragraph–
“(b) in the case of–
(i) Class 1 contributions, or
(ii) Class 2 contributions paid in excess of the amount prescribed in regulation 17,
does not exceed the amount of one fifteenth of a standard rate contribution payable on earnings at the upper earnings limit in respect of primary Class 1 contributions prescribed in regulation 7 of these Regulations for the last or only year in respect of which the contributions were paid.”.

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Source: https://www.legislation.gov.uk/uksi/1992/1440/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-1992/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.