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PART II |
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OTHER CONSEQUENTIAL AMENDMENTS |
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Income and Corporation Taxes Act 1988 (c.1) |
| | 63. The Income and Corporation Taxes Act 1988 is amended as follows.
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| | 64. In section 172(3) (exceptions from tax), for "earnings threshold" substitute "secondary threshold".
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| | 65. In section 617(2) (social security benefits and contributions), after paragraph (ae) insert-
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"(af) payments made under regulations under section 68 of the Welfare Reform and Pensions Act 1999 or under any corresponding enactment having effect with respect to Northern Ireland;". |
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Social Security Contributions and Benefits Act 1992 (c.4) |
| | 66. The Contributions and Benefits Act has effect subject to the following amendments.
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| | 67. - (1) Section 122(1) (interpretation of Parts I to VI etc.) is amended as follows.
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(2) In the definition of "current", after "limits" insert "and primary and secondary thresholds".
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(3) In the definition beginning with "lower earnings limit"-
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(a) for "and "earnings threshold"" substitute ""primary threshold" and "secondary threshold""; and |
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(b) for "the earnings" substitute "the primary or secondary". |
| | 68. - (1) Paragraph 1 of Schedule 1 (supplementary provisions relating to contributions) is amended as follows.
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(2) For "earnings threshold" (wherever occurring) substitute "secondary threshold".
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(3) For "lower earnings limit" (wherever occurring) substitute "primary threshold".
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(4) Omit sub-paragraphs (4) and (5).
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(5) After sub-paragraph (9) add-
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"(10) In relation to earners paid otherwise than weekly, any reference in this paragraph to-
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(a) the primary or the secondary threshold, or |
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(b) the upper earnings limit, |
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shall be construed as a reference to the equivalent of that threshold or limit prescribed under section 5(4) above."
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Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c.7) |
| | 69. The Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect subject to the following amendments.
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| | 70. - (1) Section 121(1) (interpretation of Parts I to VI etc.) is amended as follows.
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(2) In the definition of "current", after "limits" insert "and primary and secondary thresholds".
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(3) In the definition beginning with "lower earnings limit"-
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(a) for "and "earnings threshold"" substitute ""primary threshold" and "secondary threshold""; and |
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(b) for "the earnings" substitute "the primary or secondary". |
| | 71. - (1) Paragraph 1 of Schedule 1 (supplementary provisions relating to contributions) is amended as follows.
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(2) For "earnings threshold" (wherever occurring) substitute "secondary threshold".
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(3) For "lower earnings limit" (wherever occurring) substitute "primary threshold".
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(4) Omit sub-paragraphs (4) and (5).
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(5) After sub-paragraph (9) add-
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"(10) In relation to earners paid otherwise than weekly, any reference in this paragraph to-
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(a) the primary or the secondary threshold, or |
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(b) the upper earnings limit, |
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shall be construed as a reference to the equivalent of that threshold or limit prescribed under section 5(4) above."
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