Social Security (Contributions) Act 1981 s 1

s 1

(1) In regulation 7 of the Contributions Regulations (lower and upper earnings limits for Class 1 contributions), as amended by the Social Security (Contributions) (Earnings Limits) Amendment Regulations 1979,— (a) for the words “6th April 1980” there are substituted the words “ 6th April 1981”; and (6) for “ £23-00” and “£165-00” there are substituted, respectively, “‘ £27” and “‘ £200”. (2) In section 4(6)(a) of the principal Act (amount of primary Class 1 contribution) for the words “‘ 6-75 per cent.” there are substituted the words “ 7-75 per cent.”. (3) In regulation 104 of the Contributions Regulations (reduced rate Class 1 contribution of married women and widows) for the words “2 per cent.” there are substituted the words “2-75 per cent.”’. Part 1 , A (4) In section 7 of the principal Act (amount of Class 2 contribution)— (a) in subsection (1) (weekly rate) for ‘“‘£2-50” there is substituted “‘ £3-40 ”; (6) in subsection (5) (small earnings exception) for “ £1,250” there is substituted ‘‘ £1,475 ”’. (5) In regulation 98(c) of the Contributions Regulations (amount of Class 2 contribution of share fishermen), as amended by the Social Security (Contributions, Re-rating) Consequential Amendment Regulations 1980, for “‘ £3-90 ” there is substituted “ £5-15”, (6) In section 8(1) of the principal Act (amount of Class 3 contribution) for “‘ £2-40 ” there is substituted “‘ £3-30”’. (7) In sections 9(2) and 10(1) of the principal Act (Class 4 contributions recoverable under Tax Acts and regulations)— (a) for the words “5 per cent.” (amount of contribution) there are substituted, in each case, the words “‘ 5-75 per cent.”’; (0) for “ £2,650 ” (lower limit) wherever that amount appears there is substituted ‘* £3,150”; (c) for “‘ £8,300” (upper limit) there is substituted, in each . case, ‘* £10,000 ”’. —_ 2,1) In section 1(5) of the principal Act (Treasury supplement to contributions to be a fixed percentage of so much of all contributions paid in the year concerned as remains after deducting the appropriate national health service allocation and the appropriate employment protection allocation) for the words “ 18 per cent.” there are substituted the words “ 14-5 per cent.”’. (2) After subsection (5) of section 1 of the principal Act there is inserted the following subsection— ** (5A) The Secretary of State may, with the consent of the Treasury, by order amend subsection (5) above in relation to any tax year beginning after the tax year 1981-82 by substituting for the percentage for the time being specified in subsection (5) a different percentage; but no such order shall substitute a figure which represents an increase or . decrease in the supplement of more than 2 per cent. of the relevant residue of contributions.” — 3,—(1) Section 134 of the principal Act (destination of contriytions and Treasury supplements) is amended as follows. (2) In subsection (4), in the definition of “the appropriate national health service allocation ”’— (a) in paragraph (a) (primary Class 1 contributions) for the words ‘“‘Q-4 per cent.” there are substituted the words “0-65 per cent.”’; (6) in paragraph (c) (Class 2 contributions) for the words ** 8 per cent.” there are substituted the words “ 11-5 per cent.”’; (c) in paragraph (d) (Class 3 contributions) for the words “8 per cent.” there are substituted the words “ 11-5 per cent.”’; and (a) in paragraph (e) (Class 4 contributions) for the words “0-6 per cent.” there are substituted the words “0-85 per cent.”. (3) After subsection (4) there are inserted the following subsections— **(4A) The Secretary of State may, with the consent of the Treasury, by order amend any of paragraphs (a) to (e) of subsection (4) above, in relation to any tax year beginning after the tax year 1981-82, by substituting for the percentage for the time being specified in that paragraph a different percentage. (4B) No order under subsection (4A) above shall substitute a figure which represents an increase or decrease in the appropriate national health service allocation of more than— (a) 0-1 per cent. of the relevant earnings, in the case of paragraph (a) or (5); (5) 4 per cent. of the relevant contributions, in the case of paragraph (c) or (d); or (c) 0-2 per cent. of the relevant earnings, in the case of paragraph (e).”’.