# The Social Security (Contributions) (Amendment) Regulations 2008

S.I. 2008/133 · made 22 January 2008

These Regulations amend the Social Security (Contributions) Regulations 2001 (“the principal Regulations”).

Made under: Social Security Contributions and Benefits Act 1992; Social Security Contributions and Benefits (Northern Ireland) Act 1992

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-amendment-regulations-2008/pdf/uksi_20080133_en.pdf; Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-regulations-2008/pdf/uksiem_20080133_en.pdf

## Introductory text

social security
Made 22nd January 2008
Laid before Parliament 23rd January 2008
Coming into force 6th April 2008
The Treasury make the following Regulations in exercise of the powers conferred 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 2008.
(2) These Regulations shall come into force on 6th April 2008.

## 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 “2007” substitute “2008”;
(b) in paragraph (a) for “£87” substitute “£90”;
(c) in paragraph (b) for “£670” substitute “£770”; and
(d) in paragraphs (c) and (d) for “£100” substitute “£105”.

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

Amend regulation 11(3) (prescribed equivalents) as follows—
(a) in sub-paragraph (a) for “£435” substitute “£453”; and
(b) in sub-paragraph (b) for “£5,225” substitute “£5,435”.

## Signature

Claire Ward
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd January 2008

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (“the principal 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 2008.
Regulation 4 amends regulation 11(3) of the principal Regulations, which provides for the equivalents of the primary and secondary thresholds where the earnings period is a month or a year.
An impact assessment has not been produced for this instrument as it has no impact on business, charities or voluntary bodies.

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Source: https://www.legislation.gov.uk/uksi/2008/133 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.