PART VIMiscellaneous and Supplementary
National insurance surcharge
117Abolition of national insurance surcharge
The surcharge payable under the [1976 c. 85.] National Insurance Surcharge Act 1976 is hereby abolished—
a
with respect to earnings paid on or after 6th April 1985, in the case of secondary Class 1 contributions payable by any of the bodies mentioned in section 143(4) of the [1982 c. 39.] Finance Act 1982 ; and
b
with respect to earnings paid on or after 1st October 1984, in any other case.