(This note is not part of the Regulations.)
These Regulations further amend the Social Security (Contributions) Regulations (Northern Ireland) 1979 (“the principal Regulations”).
Regulation 2 amends regulation 7 of the principal Regulations by increasing the weekly lower and upper earnings limits for Class 1 contributions for the tax year beginning on 6th April 1998. The lower earnings limit is increased from £62 to £64 and the upper earnings limit from £465 to £485.
Regulation 3 contains a revocation.
These Regulations are made under section 5 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and accordingly, by virtue of section 149(3) of, and paragraph 4 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992 (c. 8), are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.