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Contents

Legislation
National Insurance Contributions Act 2008
  • Introduction
  • Section 1 Amount to be specified as upper earnings limit: Great Britain
  • Section 2 Amount to be specified as upper earnings limit: Northern Ireland
  • Section 3 Additional pension: upper accrual point to replace upper earnings limit from 2009-10
  • Section 4 Consequential amendments and repeals
  • Section 5 Extent
  • Section 6 Commencement
  • Section 7 Short title
  • SCHEDULE 1 Consequential amendments
  • SCHEDULE 2 Repeals
  1. National Insurance Contributions Act 2008
  2. Amount to be specified as upper earnings limit: Great Britain

Section 1 | Amount to be specified as upper earnings limit: Great Britain

From legislation.gov.uk

(1)In section 5 of the Social Security Contributions and Benefits Act 1992 (c. 4) (earnings limits and thresholds for Class 1 contributions)—

(a)in subsection (1), omit the words from “which” to the end, and

(b)omit subsection (3) (amount to be specified as upper earnings limit).

(2)In section 176(1) of that Act (statutory instruments subject to the affirmative procedure), after paragraph (za) insert—

(zb)regulations under section 5 specifying the upper earnings limit;

.

(3)The amendments made by subsections (1)(b) and (2) have effect in relation to regulations specifying the upper earnings limit for 2009-10 or any subsequent tax year.

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