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The Social Security (Contributions) Amendment (No. 2) Regulations 1999
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- UK Statutory Instruments
- 1999 No. 827
- Regulation 2
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Amendment of Schedule 1 to the principal Regulations
2. In Regulation 26A(3)(1) of Schedule 1(2) to the principal Regulations (which specifies the average monthly total amount of tax and earnings-related contributions by reference to which an employer can choose to pay contributions quarterly) for “£600”, substitute “£1,000”.
(1)
Regulation 26A was inserted by regulation 2(3) of S.I. 1991/1632 and paragraph (3) was amended by regulation 7 of S.I. 1992/1440 and regulation 3(2) of S.I. 1995/730.
(2)
Schedule 1 contains (with extensions and modifications) provisions formerly contained in the Income Tax (Employments) Regulations 1973 (S.I. 1973/334) as they applied to earnings-related contributions under the Social Security Act 1975 (c. 14) and subsequently to Class 1A Contributions under the Social Security Contributions and Benefits Act 1992.
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