# The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations 1999, Regulation 2: Amendment of regulation 1 of the principal Regulations


(1) Regulation 1 of the principal Regulations (citation, commencement and interpretation) shall be amended in accordance with the following provisions of this regulation.
(2) In paragraph (2)—
(a) for the definition of “contracted-out rate”, substitute—
““contracted-out rate” means, in relation to Class 1 contributions payable in respect of earnings paid to or for the benefit of an earner who is in—
(a) COSRS employment, the reduced amount for the time being applying in accordance with section 41(1) to (1B) of the Pension Schemes Act 1993 (which specifies the percentage reduction of primary and secondary Class 1 contributions in respect of that part of an employed earner’s earnings which exceed the current lower earnings limit, but not the current upper earnings limit, in respect of members of a COSRS);
(b) COMPS employment, the reduced amount for the time being applying in accordance with section 42A(1) to (2A) of the Pension Schemes Act 1993 (which specifies the percentage reduction of primary and secondary Class 1 contributions in respect of that part of an employed earner’s earnings which exceed the current lower earnings limit, but not the current upper earnings limit, in respect of members of a COMPS);”;
(b) for the definition of “non-contracted-out rate”, substitute—
““non-contracted-out rate” means, in relation to Class 1 contributions payable in respect of earnings paid to or for the benefit of an earner in non-contracted-out employment, the primary percentage for the time being specified in section 8(2) of the Social Security Contributions and Benefits Act 1992;”;
(c) for the definition of “normal percentage”, substitute—
““normal rate” means the amount of a Class 1 contribution which would be payable in respect of earnings paid to or for the benefit of an employed earner in any week if the employment were not contracted-out employment;”;
(d) at the appropriate place in the alphabetical order, insert—
““retirement benefits scheme” has the meaning assigned to it in section 611 of the Income and Corporation Taxes Act 1988;”;
(e) for the definition of “secondary contributor”, substitute—
““secondary contributor” means the person who, in respect of earnings from employed earner’s employment, is liable to pay a secondary Class 1 contribution under section 6(3) of the Social Security Contributions and Benefits Act 1992;”.
(3) In paragraph (3) for “and regulation 46”, substitute “, regulation 46 and regulation 134”.

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Source: https://www.legislation.gov.uk/uksi/1999/568/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-credits-miscellaneous-amendments-regulations-1999/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.