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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order provides for the coming into force on the dates listed below of the following provisions of the Welfare Reform and Pensions Act 1999 (c. 30) relating to national insurance contributions:

  • sections 73 and 74, together with Schedules 9 and 10 (new threshold for primary Class 1 contributions)—22nd December 1999 for the purpose only of authorising the making of regulations, and 6th April 2000 for all other purposes;

  • sections 75 and 76 (earnings of workers supplied by service companies etc.)— 22nd December 1999;

  • sections 77 and 78 (Class 1B contributions)—6th April 2000;

  • paragraphs 74, 76 to 78 and 84 to 86 of Schedule 12, and section 84(1) so far as relating to those paragraphs (consequential amendments)—6th April 2000;

  • Parts VI and VII of Schedule 13, and section 88 so far as relating to those Parts (repeals)—6th April 2000.

The cost to business of the commencement of provisions in the Welfare Reform and Pensions Act 1999 is detailed in the Regulatory Impact Assessment for that Act. A copy of this Assessment can be obtained from the Department of Social Security, Better Regulation Unit, Level 3, the Adelphi, 1-11 John Adam Street, London WC2N 6HT. A copy of the Assessment has been placed in the libraries of both Houses of Parliament.