National Insurance Contributions Act 2008
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Change 1
SCHEDULE 2 Repeals
Section 4 Short title and chapter | Extent of repeal Social Security Contributions and Benefits Act 1992 (c. 4) | In section 5, in subsection (1) the words from “which” to the end, and subsection (3). Section 44B(7)(a). Section 122(7) and (8). In section 176(1)(c), the words “section 122(8)”. In Schedule 1, in paragraph 1(3)— paragraph (ba), in paragraph (c), the words “if some of the aggregated earnings are attributable to COSRS service,”, and in paragraph (ca), the words “if paragraph (c) applies” and “, when added to the APPS earnings or the part attributable to COMPS service (or both),”. In Schedule 4A— in paragraph 2, in sub-paragraph (4A) in table 2A the words “but not exceeding AUEL”, and sub-paragraph (6)(d), in paragraph 5(4A), in table 4A the words “but not exceeding AUEL”, in paragraph 7(4A), in table 6A the words “but not exceeding AUEL”, and paragraph 8(4)(d). In Schedule 4B— in paragraph 5(a), the words “but which does not exceed the UAP”, in paragraph 9(2)(a), the words “but which does not exceed the UAP”, in paragraph 10(1)(a), the words “but which does not exceed the UAP”, and in paragraph 12, the definition of “the UAP”. Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) | In section 5, in subsection (1) the words from “which” to the end, and subsection (3). Pension Schemes Act 1993 (c. 48) | Section 41(1ZA). In section 181(1), the definition of “the flat rate introduction year”. In Schedule 4, paragraph 2(6). Pensions Act 2007 (c. 22) | Section 7(2). Section 8(2). Section 10(2)(c) and (5). In Schedule 1, paragraphs 35(a), 37 and 39. 1 The repeals of— (a) section 5(3) of the Social Security Contributions and Benefits Act 1992 (c. 4) and, (b) section 5(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), have effect as mentioned in section 1(3) or 2(3) (respectively). 2 The repeals of— (a) section 41(1ZA) of the Pension Schemes Act 1993 (c. 48), (b) the definition of “the flat rate introduction year” in section 181(1) of that Act, and (c) paragraph 37 of Schedule 1 to the Pensions Act 2007 (c. 22), have effect in relation to 2009-10 and subsequent tax years. 3 The repeals of— (a) paragraph 2(6) of Schedule 4 to the Pension Schemes Act 1993, and (b) paragraph 39 of Schedule 1 to the Pensions Act 2007, have effect in relation to payments made in a tax week falling in 2009-10 or any subsequent tax year.
SCHEDULE 2 Repeals
Section 4 Short title and chapter | Extent of repeal Social Security Contributions and Benefits Act 1992 (c. 4) | In section 5, in subsection (1) the words from “which” to the end, and subsection (3). Section 44B(7)(a). Section 122(7) and (8). In section 176(1)(c), the words “section 122(8)”. In Schedule 1, in paragraph 1(3)— paragraph (ba), in paragraph (c), the words “if some of the aggregated earnings are attributable to COSRS service,”, and in paragraph (ca), the words “if paragraph (c) applies” and “, when added to the APPS earnings or the part attributable to COMPS service (or both),”. In Schedule 4A— in paragraph 2, in sub-paragraph (4A) in table 2A the words “but not exceeding AUEL”, and sub-paragraph (6)(d), in paragraph 5(4A), in table 4A the words “but not exceeding AUEL”, in paragraph 7(4A), in table 6A the words “but not exceeding AUEL”, and paragraph 8(4)(d). In Schedule 4B— in paragraph 5(a), the words “but which does not exceed the UAP”, in paragraph 9(2)(a), the words “but which does not exceed the UAP”, in paragraph 10(1)(a), the words “but which does not exceed the UAP”, and in paragraph 12, the definition of “the UAP”. Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) | In section 5, in subsection (1) the words from “which” to the end, and subsection (3). Pension Schemes Act 1993 (c. 48) | Section 41(1ZA). In section 181(1), the definition of “the flat rate introduction year”. In Schedule 4, paragraph 2(6). Pensions Act 2007 (c. 22) | Section 7(2). Section 8(2). Section 10(2)(c) and (5). In Schedule 1, paragraphs 35(a), 37 and 39. 1 The repeals of— (a) section 5(3) of the Social Security Contributions and Benefits Act 1992 (c. 4) and, (b) section 5(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), have effect as mentioned in section 1(3) or 2(3) (respectively). 2 The repeals of— (a) section 41(1ZA) of the Pension Schemes Act 1993 (c. 48), (b) the definition of “the flat rate introduction year” in section 181(1) of that Act, and (c) paragraph 37 of Schedule 1 to the Pensions Act 2007 (c. 22), have effect in relation to 2009-10 and subsequent tax years. 3 The repeals of— (a) paragraph 2(6) of Schedule 4 to the Pension Schemes Act 1993, and (b) paragraph 39 of Schedule 1 to the Pensions Act 2007, have effect in relation to payments made in a tax week falling in 2009-10 or any subsequent tax year.
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