1994 No. 765 (N.I. 4)
The Social Security (Contributions) (Northern Ireland) Order 1994
Made
Laid before Parliament
Coming into operation in accordance with Article 1(2)
At the Court at Buckingham Palace, the 15th day of March 1994
Present,
The Queen’s Most Excellent Majesty in Council
Whereas this Order is made only for purposes corresponding to those of sections 1 and 2 of the Social Security (Contributions) Act 19941:
Now, therefore, Her Majesty, in exercise of the powers conferred by paragraph 1 of Schedule 1 to the Northern Ireland Act 19742 (as modified by section 4 of the Act of 1994) and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—
Title and commencement1
1
This Order may be cited as the Social Security (Contributions) (Northern Ireland) Order 1994.
2
Subject to Articles 3(2) and 4(3), this Order shall come into operation on the expiration of seven days from the day on which it is made.
Interpretation2
The Interpretation Act (Northern Ireland) 19543 shall apply to Article 1 and the following provisions of this Order as it applies to a Measure of the Northern Ireland Assembly.
Increase in primary Class 1 contributions3
1
In section 8 of the Social Security Contributions and Benefits (Northern Ireland) Act 19924 (calculation of primary Class 1 contributions), in subsection (2)(b) (by virtue of which the main primary percentage is 9 per cent.) for “9 per cent.” substitute “10 per cent.”.
2
Paragraph (1) comes into operation on 6th April 1994.
Health service allocation4
1
In section 142(5) of the Social Security Administration (Northern Ireland) Act 19925 (destination of contributions: health service allocation), in paragraph (a) (allocation in case of primary Class 1 contributions) for the words from “the earnings” to the end substitute “so much of the earnings in respect of which those contributions were paid as exceeded the lower earnings limit but did not exceed the upper earnings limit;”.
2
After subsection (6) of that section insert—
6A
In the case of earners paid other than weekly, the reference in subsection (5)(a) above to the lower or upper earnings limit shall be taken as a reference to the equivalent of that limit prescribed under section 8(3) of the Contributions and Benefits Act.
3
The above amendments shall be deemed to have had effect as from the commencement of the 1992 Act; and corresponding amendments to section 128 of the Social Security (Northern Ireland) Act 19756 shall be deemed to have had effect as from the commencement of Article 3 of the Social Security (Northern Ireland) Order 19897.
(This note is not part of the Order)