# The Social Security (Contributions) (Amendment) Regulations 2006

S.I. 2006/127 · made 24 January 2006

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004: “the principal Regulations”).

Made under: Social Security Contributions and Benefits Act 1992 (Section 5, Section 122, Section 175); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 5, Section 121, Section 171)

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-amendment-regulations-2006/pdf/uksi_20060127_en.pdf; Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-regulations-2006/pdf/uksiem_20060127_en.pdf

## Introductory text

SOCIAL SECURITY
Made 24th January 2006
Laid before Parliament 25th January 2006
Coming into force 6th April 2006
The Treasury make the following Regulations in exercise of the powers conferred upon them by sections 5, 122(1) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992 and sections 5, 121(1) and 171(3), (4) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

## 1 Citation and commencement

(1) These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2006.
(2) These Regulations shall come into force on 6th April 2006.

## 2 Amendments to the Social Security (Contributions) Regulations 2001

The Social Security (Contributions) Regulations 2001 are amended as follows.

## 3 Amendments to the Social Security (Contributions) Regulations 2001

Amend regulation 10 (earnings limits and thresholds) as follows—
(a) for “2005” substitute “2006”;
(b) in paragraph (a) for “£82” substitute “£84”;
(c) in paragraph (b) for “£630” substitute “£645”; and
(d) in paragraphs (c) and (d) for “£94” substitute “£97”.

## 4 Amendments to the Social Security (Contributions) Regulations 2001

Amend regulation 11(3) (prescribed equivalents) as follows –
(a) in paragraph (a) for “£408” substitute “£420”; and
(b) in paragraph (b) for “£4,895” substitute “£5,035”.

## Signature

Vernon Coaker
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
24th January 2006

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004: “the principal Regulations”).
Regulation 1 provides for the citation and commencement of the Regulations.
Regulation 2 introduces the changes made to the principal Regulations.
Regulation 3 amends regulation 10 of the principal Regulations to specify the levels of the lower and upper earnings limits for primary Class 1 contributions and the primary and secondary thresholds for primary and secondary Class 1 contributions for the tax year beginning 6th April 2006.
Regulation 4 amends regulation 11(3) of the principal Regulations to provide for the equivalents of the primary and secondary thresholds where the earnings period is a month or a year.
These regulations do not impose any new costs on business.

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Source: https://www.legislation.gov.uk/uksi/2006/127 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.