The Social Security (Contributions) (Amendment) Regulations 2010

Type Statutory-Instrument
Publication 2010-03-17
State In force
Department Queen's Printer of Acts of Parliament
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Made: 17th March 2010

Coming into force: 6th April 2010

In accordance with section 176(1)(zb) of the Contributions Act[^f00003] and section 172(11ZB) of the Northern Ireland Contributions Act[^f00004], a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

Citation and commencement

1

Amendments to the Social Security (Contributions) Regulations 2001

2

The Social Security (Contributions) Regulations 2001[^f00005] are amended as follows.

3

Amend regulation 10 (earnings limits and thresholds)[^f00006] as follows—

Signed

Tony Cunningham — Dave Watts — Two of the Lords Commissioners of Her Majesty’s Treasury — 17th March 2010

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations amend the Social Security (Contributions) Regulations 2001 (“the principal Regulations”).

Regulation 2 introduces the changes made to the principal Regulations.

Regulation 3 amends regulation 10 of the principal Regulations to specify the levels of the lower and upper earnings limits for primary Class 1 contributions and the primary and secondary thresholds for primary and secondary Class 1 contributions for the tax year beginning 6th April 2010. Apart from the lower earnings limit, these remain unchanged.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

Footnotes

[^f00001]: 1992 c. 4. Section 5 was substituted by paragraph 1 of Part 1 of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c. 30) and section 5(1) was amended by section 1(1)(a) of, and Schedule 2 to, the National Insurance Contributions Act 2008 (c. 16) (“the Contributions Act 2008”).

[^f00002]: 1992 c. 7. Section 5 was substituted by paragraph 1 of Part 1 of Schedule 10 to the Welfare Reform and Pensions Act 1999 and section 5(1) was amended by section 2(1)(a) of, and Schedule 2 to, the Contributions Act 2008. Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671).

[^f00003]: Section 176(1)(zb) was inserted by section 1(2) of the Contributions Act 2008.

[^f00004]: Section 172(11ZB) was inserted by section 2(2) of the Contributions Act 2008.

[^f00005]: S.I. 2001/1004, amended by S.I. 2009/591; there are other amending instruments but none is relevant.

[^f00006]: Regulation 10 was amended by regulation 3 of S.I. 2009/591; there are other amending instruments but none is relevant.

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