SOCIAL SECURITY, NORTHERN IRELAND Citation, commencement and interpretation 1 1 These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001 and shall come into force on 6th April 2001. 2 In these Regulations “the principal Regulations ” means the Social Security (Contributions) Regulations (Northern Ireland) 1979 . Amendments to the principal Regulations 2 In Regulation 7 of the principal Regulations (lower and upper earnings limits and primary and secondary thresholds) — a for “2000” there shall be substituted “2001”; b in paragraph (a) for the figure “£67” (lower earnings limit for primary Class 1 contributions) there shall be substituted the figure “£72”; c in paragraph (b) for the figure “£535” (upper earnings limit for primary Class 1 contributions) there shall be substituted the figure “£575”; d in paragraph (c) for the figure “£76” (primary threshold for primary Class 1 contributions) there shall be substituted the figure “£87”; and e in paragraph (d) for the figure “£84” (secondary threshold for secondary Class 1 contributions) there shall be substituted the figure “£87”. 3 In regulation 8(3) of the principal Regulations (prescribed equivalents) — a in sub-paragraph (a) for the words from “£329” to the end there shall be substituted the figure “£378”; b in sub-paragraph (b) for the words from “£3,952” to the end there shall be substituted the figure “£4,535”; and c in each of sub-paragraphs (c) to (e)— i for the word “amounts” there shall be substituted the word “amount”; and ii the word “relevant” shall be omitted. 4 1 Schedule 1 to the principal Regulations (application of the Income Tax (Employments) Regulations 1973 to earnings-related contributions, Class 1A contributions and Class 1B contributions) shall be amended in accordance with the following provisions. 2 In Regulation 13(6)(b) — a in head (ii) there shall be added at the end the words “and the currrent secondary threshold”; b head (iii) shall be omitted; and c in head (iiia) after the word “exceed” where it first appears there shall be inserted the words “the current primary threshold and”. 3 In Regulation 13(6)(c) for the words from “any reduction” to the end there shall be substituted— i any reduction calculated in accordance with section 37(1) and (1A) or section 38A(1) and (2) of the Pension Schemes (Northern Ireland) Act 1993 on the amount of a primary Class 1 contribution in respect of earnings recorded under sub-paragraph (b)(ii) which is available for set-off against (and does not exceed) the amount recorded under sub-paragraph (b)(v), and ii any reduction calculated in accordance with section 37(1) and (1B) or 38A(1) and (2A) of that Act on the amount of a secondary Class 1 contribution in respect of earnings recorded under sub-paragraph (b)(ii), aggregated with any balance of the reduction in respect of earnings referred to in head (i) which exceeds the amount which may be set-off as therein mentioned. 4 In Regulation 25(a) — a sub-paragraph (ib) shall be omitted; b in sub-paragraph (ic) for the word “secondary” there shall be substituted the word “primary”; c sub-paragraphs (ii) and (v) shall be omitted; and d in the words following sub-paragraph (vi) “, (v)” shall be omitted. 5 In Regulation 30(1)(c) for head (ii) there shall be substituted the following heads— ii Regulation 13(6)(c)(i), and iii Regulation 13(6)(c)(i) and (ii) aggregated together, and . Clive Betts Greg Pope Two of the Lords Commissioners of Her Majesty’s Treasury 6th February 2001 Tim Flesher Dave Hartnett Two of the Commissioners of Inland Revenue 6th February 2001