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The Social Security (Earnings Factor) (Amendment) Regulations (Northern Ireland) 2003

S.R. 2003/161 · Made 11 March 2003

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

Made 11th March 2003

Coming into operation 6th April 2003

The Department for Social Development, in exercise of the powers conferred by sections 23(1)(b) and (3) and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992f1, and now vested in itf2, and of all other powers enabling it in that behalf, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 c. 7; section 23(1) was amended by Article 131(1) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)); section 23(3) was amended by paragraph 27 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19) subject to section 8(2) of that Act

f2

See Article 8(b) of S.R. 1999 No. 481

Contents

  1. 1Citation, commencement and interpretation
  2. 2Amendment of the principal Regulations
  3. 3Saving
  4. Signature
  5. Explanatory note

1Citation, commencement and interpretation

(1)

These Regulations may be cited as the Social Security (Earnings Factor) (Amendment) Regulations (Northern Ireland) 2003 and shall come into operation on 6th April 2003.

(2)

In these Regulations “the principal Regulations” means the Social Security (Earnings Factor) Regulations (Northern Ireland) 1979f1.

2Amendment of the principal Regulations

In paragraph 1(1) of Schedule 1f1 to the principal Regulations (rules for the ascertainment of earnings factors) for the definition of “Class 1 contributions” there shall be substituted the following definition –

  • ““Class 1 contributions” means primary Class 1 contributions paid or treated as paid on so much of a person’s earnings as does not exceed the current upper earnings limit (or the prescribed equivalentf2);”.

3Saving

For the purpose of ascertaining a person’s earnings factors in respect of the tax year commencing on 6th April 2002 and any preceding tax year, the principal Regulations shall have effect as if regulation 2 of these Regulations had not been made.

Signature

Sealed with the Official Seal of the Department for Social Development on 11th March 2003.

L.S.

D. A. Baker

Senior Officer of the

Department for Social Development

Explanatory note

(This note is not part of the Regulations.)

These Regulations further amend the Social Security (Earnings Factor) Regulations (Northern Ireland) 1979 (“the principal Regulations”).

Regulation 2 substitutes the definition of “Class 1 contributions” in paragraph 1(1) of Schedule 1 to the principal Regulations to ensure that earnings factors are only derived from earnings up to the upper earnings limit.

Regulation 3 disapplies the amendment in regulation 2 for the purpose of ascertaining earnings factors in respect of tax years ending before 6th April 2003.

These Regulations make in relation to Northern Ireland only provision corresponding to provision contained in regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.