Citation and commencement

1

These Regulations may be cited as the Social Security (Contributions) (Amendment No 2) Regulations 2003 and shall come into force on 6th April 2003.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see above.

Interpretation

2

Interpretation2

In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 2001.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.

Amendment of the principal Regulations

3

Amendment of the principal Regulations3

Amend the principal Regulations as follows.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.

4

4

In regulation 120(2)(b)(i) (mariners: relevant changes in the determination of earnings periods and the apportionment of earnings) for “the primary percentage” substitute “the main primary percentage or the additional primary percentage”.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.

5

5

In regulation 127—

(a)    in paragraph (1) for “Social Security Pension Act 1975” substitute “Social Security Pensions Act 1975”; and

(b)    for paragraph (3) substitute—

“(3)    Where a woman has made an election to which this regulation applies—

(a)    any primary Class 1 contributions which are—

(i)    attributable to section 8(1)(a) of the Act, and

(ii)    payable in respect of earnings paid to her or for her benefit in the period during which the election has effect under the following provisions of this Case,

shall be payable at the reduced rate; and

(b)    she shall be under no liability to pay any Class 2 contribution for any contribution week in that period.”.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.

6

6

For regulation 131 (reduced rate of primary Class 1 contributions payable in respect of married women and widows) substitute—

“Reduced rate of primary Class 1 contributions otherwise payable at the main primary percentage131

On and after 6th April 2003, the reduced rate of contribution for the purposes of section 19(4) of the Act (power to regulate liability in respect of certain married women and widows) in respect of so much of a married woman's liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act shall be 4.85 per cent”.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.

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7

7

In regulation 133(10) (duty to notify secondary contributor of cessation of election by married woman or widow) for “to pay primary Class 1 contributions at the reduced rate” substitute “to pay at the reduced rate in respect of so much of her liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act”.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.

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8

8

(1)    Amend regulation 134 (special transitional provisions consequent upon passing of the Social Security Pensions Act 1975) as follows.

(2)    In paragraph (1)(a)—

(a)    for “any liability for a primary Class 1 contribution” substitute “so much of her liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act”; and

(b)    for “that contribution” substitute “those contributions”.

(3)    In paragraph (5)(a)(i) for “any liability for a primary Class 1 contribution” substitute “so much of her liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act”.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.

9

9

(1)    In the provisions listed in paragraph (2) for “primary percentage” substitute “main primary percentage”.

(2)    The provisions referred to in paragraph (1) are—

(a)    regulation 128(1)(e), (f)(iv) and (v) (duration of effect of elections by married women and widows to pay reduced rate contributions); and

(b)    regulation 136(3)(a)(i) and (ii) (special transitional provision in respect of deemed elections made by married women under the Social Security (Contributions) Regulations 1975).

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.

10

10

In regulation 139 for “The Act” substitute “Part 1, Part 2 (except section 60), and Parts 3 and 4 of the Act”.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.

11

11

In regulation 156(2) (provisions of the principal Regulations which do not apply to Northern Ireland) omit “or Case D”.

NOTES
Initial Commencement
Specified date

Specified date: 6 April 2003: see reg 1.

Signature

Jim Fitzpatrick

John Heppell

Two of the Lords Commissioners of Her Majesty's Treasury

31st March 2003

The Secretary of State hereby concurs

Ian McCartney

Parliamentary Under-Secretary of State

Department for Work and Pensions

29th March 2003

The Department for Social Development hereby concurs

Sealed with the Official Seal of the Department for Social Development on 27th March 2003

D A Baker

Senior Officer of the Department for Social Development

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004: “the principal Regulations”).

Regulation 1 provides for the citation and commencement of these Regulations.

Regulation 2 provides a definition of “the principal Regulations”.

Regulation 3 introduces the amendments to the principal Regulations.

Regulation 4 amends regulation 120 of the principal Regulations to make it clear that an earnings period during a voyage period by a mariner will not be treated as coming to an end because of a change in either the main primary percentage or the additional primary percentage (introduced by the National Insurance Contributions Act 2002 (c 19)).

Regulations 5 to 9 make amendments to Case D of Part 9 of the principal Regulations (married women and widows) to make it clear that an election originally made under the Social Security (Contributions) Regulations 1975 (SI 1975/492) has effect on and after 6th April 2003 only in respect of primary Class 1 contributions otherwise payable at the main primary percentage prescribed under section 8(2)(a) of the Social Security Contributions and Benefits Act 1992. The new regulation 131 of the principal Regulations, substituted by regulation 6 of these Regulations increases the married women's reduced rate contribution from 3.85 per cent to 4.85 per cent.

Regulations 10 and 11 make drafting corrections to regulations 139 and 156 of the principal Regulations.

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