|
|
Employment contributions.
|
36.— (1) Section 10 (7) and paragraph (e) of section 17C (inserted by section 11 of the Act of 1988) of the Principal Act are hereby repealed.
|
|
| |
(2) The Principal Act is hereby amended by—
|
|
| |
(a) the deletion of “or (e)” in the definition of “qualifying contribution” contained in section 2 (1) (inserted by section 10 of the Act of 1988),
|
|
| |
(b) the deletion of “section 10 (7) and” in paragraph (a) of section 9 (1), and
|
|
| |
(c) the deletion of “, to subsection (7)” in paragraph (b) (inserted by section 5 of the Act of 1982) of section 10 (1).
|
|
| |
(3) Where but for this subsection, the employment contribution payable by a relevant person would be at the rate specified in section 10 (1) (b) (i) (inserted by section 5 of the Act of 1982) of the Principal Act, the employment contribution shall be paid at the rate of—
|
|
| |
(a) 3 per cent. of reckonable earnings, with effect from the 6th day of April, 1990,
|
|
| |
(b) 4 per cent. of reckonable earnings, with effect from the 6th day of April, 1991, and
|
|
| |
(c) 5.5 per cent. of reckonable earnings, with effect from the 6th day of April, 1992.
|
|
| |
(4) Where but for this subsection, the self-employment contribution payable by a relevant person would be at the rate specified in section 17C (a) or (c) (inserted by section 11 of the Act of 1988) of the Principal Act, the self-employment contribution shall be paid at the rate of—
|
|
| |
(a) 3 per cent. of reckonable income or reckonable emoluments, as the case may be, or the amount of £208, whichever is the greater, with effect from the 6th day of April, 1990,
|
|
| |
(b) 4 per cent. of reckonable income or reckonable emoluments, as the case may be, or the amount of £208, whichever is the greater, with effect from the 6th day of April, 1991, and
|
|
| |
(c) 5 per cent. of reckonable income or reckonable emoluments, as the case may be, or the amount of £208, whichever is the greater, with effect from the 6th day of April, 1992.
|
|
| |
(5) In subsections (3) and (4) of this section, “relevant person” means an employed contributor or a self-employed contributor who is in receipt of any of the following—
|
|
| |
(a) a widow's (contributory) pension under section 92 of the Principal Act,
|
|
| |
(b) a widow's (non-contributory) pension under section 177 of the Principal Act,
|
|
| |
(c) deserted wife's benefit under section 100 of the Principal Act,
|
|
| |
(d) deserted wife's allowance under section 195 of the Principal Act,
|
|
| |
(e) death benefit by way of widow's pension under section 50 of the Principal Act,
|
|
| |
(f) a social assistance allowance under section 197 of the Principal Act, or
|
|
| |
(g) a payment corresponding to a pension referred to in paragraph (a) or (e) from the competent authority of a Member State (other than the State) of the European Community under legislation to which the regulations of the Community on the application of social security schemes to employed persons and their families moving within the territory of the Community apply.
|
|
| |
(6) This section shall come into operation on the 6th day of April, 1990.
|
