Morocco - Power subsector study
The Social Security Act 1975 (“the 1975 Act”) shall be amended as follows.
In subsection (2) of section 1 (outline of contributory system) for “four” there shall be substituted “five” and after the description of Class 1 contributions there shall be inserted— “ Class 1A, payable under section 4A in respect of cars made available for private use and car fuel by persons liable to pay secondary Class 1 contributions and certain other persons; ”.
In subsection (6)(a) and (c) of that section after “Class 1” there shall be inserted “, Class 1A”.
In the heading before section 4 for “four” there shall be substituted “five”.
The following section shall be inserted after section 4—.
In the 1975 Act— after “Classes 1,” there shall be inserted “1A,”.
in paragraph (a) of section 1(4) (which introduces Schedule 1, containing supplementary provisions relating to contributions); and
in the heading for Schedule 1,
The following paragraph shall be inserted after paragraph 4 of that Schedule—.
In paragraph 5 of that Schedule (power to combine collection of contributions with tax)—
in sub-paragraph (1)(a) after “Class 1” there shall be inserted “, Class 1A”; and
in sub-paragraph (1A)—
after “Class 1”, in each place where it occurs, there shall be inserted “or Class 1A”; and
in paragraph (a) after “(being” there shall be inserted “, in the case of Class 1 contributions,”.
In sub-paragraph (11)(a) of paragraph 5A of that Schedule (special penalties in the case of certain returns) after “Class 1” there shall be inserted “and Class 1A”.
In paragraph 6(1) of that Schedule (general regulation-making powers)—
the following paragraph shall be inserted after paragraph (a)—;
in paragraph (g) for the words from “enabling” to the end there shall be substituted the wordsenabling— ; and
after paragraph (gg) there shall be inserted—.
In section 151 of the 1975 Act (proof of previous offences)—
in subsection (3) after the word “contributions,” there shall be inserted the words “or any Class 1A contributions”;
the following subsection shall be inserted after that subsection—; and
in subsection (5), after “(3)” there shall be inserted “, (3A)”.
The following paragraph shall be inserted after subsection (1)(b) of section 93 of the 1975 Act (principal questions for Secretary of State)—.
The following subsection shall be inserted after subsection (4) of section 115 of that Act (procedure)—.
In section 134 of the 1975 Act (national health service allocation from contributions)—
the following paragraph shall be inserted after subsection (4)(b)—; and
the following paragraph shall be inserted after subsection (4B)(a)—.
An Order in Council under paragraph 1(1)(b) of Schedule 1 to the Northern Ireland Act 1974 (legislation for Northern Ireland in the interim period) which states that it is made only for purposes corresponding to those of this Act—
shall not be subject to paragraph 1(4) and (5) of that Schedule (affirmative resolution of both Houses of Parliament); but
shall be subject to annulment in pursuance of a resolution of either House of Parliament.
This Act may be cited as the Social Security (Contributions) Act 1991, and this Act shall be included among the Acts which may be cited together as the Social Security Acts 1975 to 1991.
There shall be paid out of money provided by Parliament any increase attributable to the provisions of this Act in the sums payable out of such money under any other Act.
There shall be paid into the Consolidated Fund any increase by virtue of this Act in the sums so payable by virtue of any other Act.
Any provision of this Act which amends an enactment not in force when this Act is passed shall come into force on the day on which that enactment comes into force.
This Act has effect in relation to the tax year beginning with 6th April 1991 and subsequent tax years; and in this subsection “tax year” has the meaning assigned to it by Schedule 20 to the 1975 Act.
The following provisions of this Act extend to Northern Ireland— section 5; and this section.
Except as provided by this section, this Act does not extend to Northern Ireland.