{
  "url": "https://openlegislation.uk/social-security-contributions-re-rating-order-1987/introduction",
  "json_url": "https://openlegislation.uk/social-security-contributions-re-rating-order-1987/introduction.json",
  "legislation": "uksi/1987/46",
  "legislation_title": "The Social Security (Contributions, Re-rating) Order 1987",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-re-rating-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "SOCIAL SECURITY\nMade 20th January 1987\nComing into force 6th April 1987\nWhereas the Secretary of State for Social Services, as a result of carrying out in the tax year 1986—87 a review of the general level of earnings pursuant to subsections (2) and (3) of section 120 of the Social Security Act 1975, has determined that an Order should be made under that section amending Part I of the said Act by altering the rates of Class 2 and Class 3 contributions, the amount of earnings below which an earner may be excepted from liability for Class 2 contributions and the lower and upper limits of profits or gains to be taken into account for Class 4 contributions:\nAnd whereas the Secretary of State, for the purposes of adjusting amounts payable by way of Class 1 contributions, has determined that an Order should be made under section 123A(1) and (2) of that Act amending section 4(6B) and (6E) of that Act by altering the weekly earnings figures therein specified:\nAnd whereas a draft of the following Order was laid before Parliament in accordance with the provisions of sections 120(4), 121(2) and 123A(6) of that Act and approved by resolution of each House of Parliament:\nNow, therefore, the Secretary of State for Social Services, in conjunction with the Treasury so far as relates to matters with regard to which the Treasury has so directed, in exercise of powers conferred upon him by sections 120(5) and (6), 121(2) and 123A(1) and (2) of the said Act and of all other powers enabling him in that behalf, hereby makes the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1975 c. 14."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 123A was inserted by section 7(5) of the Social Security Act 1985 (c. 53), and amended by section 74(1) and (2) of the Social Security Act 1986 (c. 50)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 4(6B) and (6E) was inserted by section 7(2) of the Social Security Act 1985; the relevant amending instrument is S.I. 1986/25."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "See the Social Security Act 1975, section 166(5)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/46/introduction",
    "retrieved_at": "2026-10-29T16:34:07.176847+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}