The National Insurance (Graduated Contributions) Amendment Regulations 1973

• Citation: S.I. 1973/548
• Sections: 3

Section 1 Citation and commencement

These regulations, which may be cited as the National Insurance (Graduated Contributions) Amendment Regulations 1973, shall come into operation on 6th April 1973.

Section 2 Amendment of regulation 10 of the National Insurance (Assessment of Graduated Contributions) Regulations 1967

(1) In regulation 10(1) of the National Insurance (Assessment of Graduated Contributions) Regulations 1967 (remuneration to be disregarded), for the words “unless it is included in that person's cumulative emoluments” there shall be substituted the following:—

unless—

(a) it is included in that person's cumulative emoluments, or

(b) it is a sum in respect of which relief from income tax is allowable by way of deduction from that person's emoluments.

(2) In proviso (a) to paragraph (2) of the said regulation 10 after the words “cumulative emoluments” there shall be inserted the words “or comprises or represents sums specified in paragraph (1)(b) of this regulation.” .

Section 3 Amendments of the National Insurance (Collection of Graduated Contributions) Regulations 1970

(1) The National Insurance (Collection of Graduated Contributions) Regulations 1970 , as amended , shall be further amended in accordance with the following provisions of this regulation.

(2) In the definition of “emoluments” in regulation 2(1) of Schedule 1 after the words “(other than pensions)” there shall be inserted the words “and so much of any other income as, for the purposes of graduated contributions, constitutes remuneration within the meaning of the Act” .

(3) In regulation 13(6) of the said Schedule 1—

(a) sub-paragraph (b) (recording of the gross amount of the emoluments) shall cease to have effect, and

(b) after the word “payment;” in sub-paragraph (a) there shall be inserted the word “and” .

(4) In regulation 29(1) of the said Schedule 1 (return by employer at end of year) for the words “and showing the total amount of graduated contributions deductible from the emoluments paid by him to the employee during the year” there shall be substituted the words “and showing the total amount of the emoluments paid by the employer to the employee during the year and of the graduated contributions deductible from those emoluments.”