Part 2 Further Amendments
Pensions Act 2007 (2007 c 22) | Legislation

Part 2 Further Amendments

Social Security Contributions and Benefits Act 1992 (c 4)

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(1)     Section 4C of the SSCBA (power to make provision in consequence of provision made by or by virtue of section 4B(2) etc) is amended as follows.

(2)     In subsection (2) (purposes for which regulations may be made) omit paragraph (d) (purposes relating to minimum payments).

(3)     In subsection (5) (matters in respect of which regulations may have retrospective effect)—

(a)     in paragraph (b) (amount of rebate under section 41(1D) or 42A(2C) of the Pension Schemes Act 1993 (c 48)) omit “or 42A(2C)â€;

(b)     omit paragraphs (g) and (h) (liability to make, and amount of, minimum payments);

(c)     omit paragraphs (i) and (j) (liability to make, and amount of, payments under section 42A(3) of that Act or minimum contributions).

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In section 8 of the SSCBA (calculation of primary Class 1 contributions) in subsection (3) (provisions to which calculation is subject) in paragraph (c), for “sections 41 and 42A†substitute “section 41â€.

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In section 9 of the SSCBA (calculation of secondary Class 1 contributions) in subsection (3) (provisions to which calculation is subject) in paragraph (c), for “sections 41 and 42A†substitute “section 41â€.

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