2003 No. 161
The Social Security (Earnings Factor) (Amendment) Regulations (Northern Ireland) 2003
Made
Coming into operation
The Department for Social Development, in exercise of the powers conferred by sections 23(1)(b) and (3) and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 19921, and now vested in it2, and of all other powers enabling it in that behalf, hereby makes the following Regulations:
Citation, commencement and interpretation1
1
These Regulations may be cited as the Social Security (Earnings Factor) (Amendment) Regulations (Northern Ireland) 2003 and shall come into operation on 6th April 2003.
2
In these Regulations “the principal Regulations” means the Social Security (Earnings Factor) Regulations (Northern Ireland) 19793.
Amendment of the principal Regulations2
In paragraph 1(1) of Schedule 14 to the principal Regulations (rules for the ascertainment of earnings factors) for the definition of “Class 1 contributions” there shall be substituted the following definition –
“Class 1 contributions” means primary Class 1 contributions paid or treated as paid on so much of a person’s earnings as does not exceed the current upper earnings limit (or the prescribed equivalent5);
Saving3
For the purpose of ascertaining a person’s earnings factors in respect of the tax year commencing on 6th April 2002 and any preceding tax year, the principal Regulations shall have effect as if regulation 2 of these Regulations had not been made.
Sealed with the Official Seal of the Department for Social Development on 11th March 2003.
(This note is not part of the Regulations.)