Social Security Contributions and Benefits Act 1992
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
As published
12 Late paid Class 2 contributions.
(1) This section applies to any Class 2 contribution under section 11(6) paid in respect of a week falling within a tax year (“the contribution year") earlier than the tax year in which it is paid (“the payment year").
(2) Subject to subsections (3) and (4) below, the amount of a contribution to which this section applies shall be the amount which the earner would have had to pay if he had paid the contribution in the contribution year.
(3) Subject to subsections (4) and (6) below, in any case where—
(a) the earner pays an ordinary contribution to which this section applies after the end of the tax year immediately following the contribution year; and
(b) the weekly rate of ordinary contributions for the week in respect of which the contribution was payable in the contribution year differs from the weekly rate applicable at the time of payment in the payment year,
the amount of the contribution shall be computed by reference to the highest weekly rate of ordinary contributions in the period beginning with the week in respect of which the contribution is paid and ending with the day on which it is paid.
(4) The Treasury may by regulations direct that subsection (3) above shall have effect in relation to a higher-rate contribution to which this section applies subject to such modifications as may be prescribed.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) The Treasury may by regulations provide that the amount of any contribution which, apart from the regulations, would fall to be computed in accordance with subsection (3) ... above shall instead be computed by reference to a tax year not earlier than the contribution year but earlier—
(a) ... than the payment year; ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) In this section—
“ordinary contribution” means a contribution of the amount specified in section 11(6); and
“higher-rate contribution” means a contribution of an amount provided for in regulations under section 11(8).
Your change, as a redline
12 Late paid Class 2 contributions.
(1) This section applies to any Class 2 contribution under section 11(6) paid in respect of a week falling within a tax year (“the contribution year") earlier than the tax year in which it is paid (“the payment year").
(2) Subject to subsections (3) and (4) below, the amount of a contribution to which this section applies shall be the amount which the earner would have had to pay if he had paid the contribution in the contribution year.
(3) Subject to subsections (4) and (6) below, in any case where—
(a) the earner pays an ordinary contribution to which this section applies after the end of the tax year immediately following the contribution year; and
(b) the weekly rate of ordinary contributions for the week in respect of which the contribution was payable in the contribution year differs from the weekly rate applicable at the time of payment in the payment year,
the amount of the contribution shall be computed by reference to the highest weekly rate of ordinary contributions in the period beginning with the week in respect of which the contribution is paid and ending with the day on which it is paid.
(4) The Treasury may by regulations direct that subsection (3) above shall have effect in relation to a higher-rate contribution to which this section applies subject to such modifications as may be prescribed.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) The Treasury may by regulations provide that the amount of any contribution which, apart from the regulations, would fall to be computed in accordance with subsection (3) ... above shall instead be computed by reference to a tax year not earlier than the contribution year but earlier—
(a) ... than the payment year; ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) In this section—
“ordinary contribution” means a contribution of the amount specified in section 11(6); and
“higher-rate contribution” means a contribution of an amount provided for in regulations under section 11(8).
One line that says what changes, such as "Halve the dog tax".
Who it helps, what it costs, what it fixes. It is what persuades people to support it.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.
Sign in to file your proposal. What you have written stays on this page.
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.