Выступление Генерального директора перед членами Исполнительного комитета на его сто первой сессии: Женева, 19 января 1998 г.

The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) are amended as follows.

In regulation 10(c) (primary threshold) for “£190” substitute “£242”.

In regulation 11(3) (prescribed equivalents)—

The amendments made by subsections (2) and (3) come into force on 6 July 2022 (and accordingly do not affect any liability to primary Class 1 contributions for any tax week commencing before that date).

In sections 15(3)(a) and 18(1)(c) and (1A)(a) of— for “£9,880” (the lower limit of profits) substitute “£11,908”.

The amendments made by subsection (1) are treated as having come into force on 6 April 2022.

In those sections, for “£11,908” (as substituted by subsection (1)) substitute “£12,570”.

The amendments made by subsection (3) come into force on 6 April 2023.

The Treasury must by regulations make provision for the purpose of securing that, for the purposes of— the threshold for paying Class 2 contributions for a tax year is equivalent to the threshold at which Class 4 contributions become payable for that year.

Regulations under this section may—

Regulation 21 of the Social Security (Contributions) Regulations 2001 (annual maxima for Class 1 contributions etc for those with more than one employment) has effect as if the primary threshold were £229.

Those regulations have effect in relation to an earnings period specified in regulation 8(2) to (5) of those regulations (earnings periods for directors) as if—

The modifications made by subsections (1) and (2) have effect for the tax year 2022-23.

The Treasury may by regulations make such provision (including provision having retrospective effect from no earlier than 6 April 2022) amending or otherwise modifying the Social Security (Contributions) Regulations 2001 as they consider appropriate in consequence of provision made by or under this Act.

Regulations under this Act are to be made by statutory instrument.

Subsections (3) and (4) of section 175 of the Social Security Contributions and Benefits Act 1992 (provision which may be made by regulations) apply to regulations under this Act as they apply to regulations under that Act.

A statutory instrument containing (whether alone or with other provision) regulations under section 3 that amend an Act of Parliament may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.

Otherwise, a statutory instrument containing regulations under this Act is subject to annulment in pursuance of a resolution of either House of Parliament.