Social Security Administration Act 1992 (c. 5)

(The document as of February, 2008)

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(b) if it does, the date of its commencement and the weeks in it in respect of which he may be liable to pay statutory maternity pay,

he may disclose the information to that person.

132 Duties of employers - statutory maternity pay and claims for other benefits

(1) Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for--

(a) a maternity allowance;

(b) sickness benefit;

(d) a severe disablement allowance.

(2) Regulations under this section shall prescribe--

(a) the kind of information to be furnished in accordance with the regulations;

(b) the person to whom information of the prescribed kind is to be furnished; and

(3) Regulations--

(a) may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;

(b) may provide for--

(i) any woman claiming to be entitled to statutory maternity pay; or

(ii) any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act,

to furnish to the Secretary of State, within a prescribed period, any information required for the determination of any question arising in connection therewith; and

(c) may require persons who have made payments of statutory maternity pay to furnish to the Secretary of State such documents and information, at such time, as may be prescribed.

Maintenance proceedings

133 Furnishing of addresses for maintenance proceedings, etc

The Secretary of State may incur expenses for the purpose of furnishing the address at which a man or woman is recorded by him as residing, where the address is required for the purpose of taking or carrying on legal proceedings to obtain or enforce an order for the making by the man or woman of payments--

(a) for the maintenance of the man's wife or former wife, or the woman's husband or former husband; or

(b) for the maintenance or education of any person as being the son or daughter of the man or his wife or former wife, or of the woman or her husband or former husband.

Part VIIIIII Arrangements for Housing Benefit and Community Charge Benefits and Related Subsidies

Housing benefit

134 Arrangements for housing benefit

(1) Housing benefit provided by virtue of a scheme under section 123 of the Contributions and Benefits Act (in this Act referred to as "the housing benefit scheme")--

(a) is to be in the form of a rate rebate funded and administered by the appropriate rating authority, if it is in respect of payments by way of rates;

(b) is to be in the form of a rent rebate or, in prescribed cases, of a rent allowance, funded and administered by the appropriate housing authority, if it is in respect of payments, other than payments by way of rates, to be made to a housing authority; and

(c) is in any other case to be in the form of a rent allowance funded and administered by the appropriate local authority.

(2) The rebates and allowances referred to in subsection (1) above may take any of the following forms, that is to say--

(a) a payment or payments by the authority to the person entitled to the benefit;

(b) a reduction in the amount of any payments which that person is liable to make to the authority by way of rent or rates; or

and in any enactment or instrument (whenever passed or made) "pay", in relation to housing benefit, includes discharge in any of those forms.

(3) Regulations may provide that in prescribed cases a payment made by a person entitled to a rent allowance shall be treated for the purposes of subsection (1)(a) above as being, to such extent as may be prescribed, a payment by way of rates.

(4) For the purposes of this section in its application to any dwelling--

(a) the appropriate rating authority is the rating authority for the area in which it is situated;

(b) the appropriate housing authority is the housing authority to whom the occupier of the dwelling is liable to make payments; and

(5) Authorities may agree that one shall carry out responsibilities relating to housing benefit on another's behalf.

(6) Circumstances may be prescribed in which a rate rebate may be treated as if it fell to be paid as a rent allowance.

(7) The cases that may be prescribed under subsection (1)(b) above do not include any case where the payment in respect of which the housing benefit is granted is a payment in respect of a dwelling which, within the meaning of Part VI of the [1989 c. 42.] Local Government and Housing Act 1989, is a house or other property of an authority within the authority's Housing Revenue Account.

(8) An authority may modify any part of the housing benefit scheme administered by the authority--

(a) so as to provide for disregarding, in determining a person's income (whether he is the occupier of a dwelling or any other person whose income falls to be aggregated with that of the occupier of a dwelling), the whole or part of any war disablement pension or war widow's pension payable to that person;

(b) to such extent in other respects as may be prescribed,

and any such modification may be adopted by resolution of an authority.

(9) Modifications other than such modifications as are mentioned in subsection (8)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the rebates or allowances which will be granted by the authority in any year will not exceed the permitted total of rebates or allowances for that year.

(10) An authority who have adopted modifications may by resolution revoke or vary them.

(11) If the housing benefit scheme includes power for an authority to exercise a discretion in awarding housing benefit, the authority shall not exercise that discretion so that the total of the rebates or allowances granted by them in any year exceeds the permitted total of rebates or allowances for that year.

(12) In relation to any authority the permitted total of rebates or allowances for any year shall be calculated, in the manner specified by an order made by the Secretary of State, by reference to the total housing benefit granted by that authority during the year, less such deductions as are specified in the order.

(13) In this section "modifications" includes additions, omissions and amendments, and related expressions shall be construed accordingly.

135 Housing benefit finance

(1) For each year the Secretary of State shall pay--

(a) a subsidy to be known as "rate rebate subsidy" to each rating authority ;

(b) a subsidy to be known as "rent rebate subsidy" to each housing authority; and

(2) The subsidy under subsection (1) above which is to be paid to an authority--

(a) shall be calculated, in the manner specified by an order made by the Secretary of State, by reference--

(i) in the case of an authority in England and Wales, to the relevant benefit; and

(ii) in the case of an authority in Scotland, to the total housing benefit,

and by reference also, in the case of an authority in England and Wales or Scotland, to any rebate or allowance within the meaning of the [1982 c. 24.] Social Security and Housing Benefits Act 1982 granted by that authority during the year with any additions specified in the order but subject to any deductions so specified; and

(b) shall be subject to deduction of any amount which the Secretary of State considers it unreasonable to meet out of money provided by way of subsidy under subsection (1) above.

(3) In subsection (2) above "relevant benefit", in relation to an authority, means total housing benefit excluding any Housing Revenue Account rebates granted by them.

(4) Nothing in this section shall be taken to imply that any such addition or deduction as is mentioned in subsection (2)(a) or (b) above may not be determined by reference to--

(a) an authority's expenditure in respect of any housing benefit, or in respect of any rebate or allowance within the meaning of the Social Security and Housing Benefits Act 1982, granted during any previous year; or

(b) any subsidy under this section or that Act paid to an authority in respect of any previous year.

(5) For each year the Secretary of State may pay to an authority as part of the subsidy under subsection (1) above an additional sum calculated, in the manner specified by an order made by the Secretary of State, in respect of the costs of administering housing benefit.

(6) Rent rebate subsidy shall be payable--

(a) in the case of a local authority in England and Wales, subject to subsection (7) below, for the credit of a revenue account of theirs which is not a Housing Revenue Account or a Housing Repairs Account;

(b) in the case of a local authority in Scotland, for the credit of their rent rebate account;

(c) in the case of a new town corporation in England and Wales or the Development Board for Rural Wales, for the credit of their housing account; and

(d) in the case of a new town corporation in Scotland or Scottish Homes, for the credit of the account to which rent rebates granted by them, or it, are debited.

(7) Rent rebate subsidy for a year beginning before 1st April 1990 shall be payable in the case of a local authority in England and Wales--

(a) for the credit of their Housing Revenue Account to the extent that it is calculated by reference to Housing Revenue Account rebates and any costs of administering such rebates; and

(b) for the credit of their general rate fund to the extent that it is not so calculated.

(8) Every local housing authority in England and Wales shall for each year carry to the credit of their Housing Revenue Account from some other revenue account of theirs which is not a Housing Repairs Account an amount equal to the aggregate of--

(a) so much of each Housing Revenue Account rebate granted by them during the year as was granted in the exercise of a discretion conferred by the housing benefit scheme or in pursuance of such modifications of that scheme as are mentioned in paragraph (b) of section 134(8) above; and

(b) unless the authority otherwise determine, so much of each such rebate as was granted in pursuance of such modifications of that scheme as are mentioned in paragraph (a) of that subsection.

(9) Every local authority in Scotland shall make for each year a rate fund contribution to their Housing Revenue Account of an amount equal to the difference between--

(a) so much of their rent rebate subsidy for the year as is credited to that Account; and

(b) the total of--

(i) the Housing Revenue Account rebates granted by them during the year; and

(ii) the cost of administering such rebates.

(10) Rent allowance subsidy shall be payable--

(a) in the case of a local authority in England and Wales and subsidy payable for a year beginning before 1st April 1990, for the credit of their general rate fund; and

(b) in the case of a local authority in Scotland, for the credit of their rent allowance account.

(11) Subsidy under this section shall be payable by the Secretary of State at such time and in such manner as the Treasury may direct.

(12) The amount of any subsidy payable to an authority shall be calculated to the nearest pound, by disregarding an odd amount of 50 pence or less and by treating an odd amount exceeding 50 pence as a whole pound.

(13) In subsection (7) above "general rate fund" means--

(a) in relation to the Council of the Isles of Scilly, their general fund; and

(b) in relation to the Common Council of the City of London, their general rate.

(14) In this section "modifications" includes additions, omissions and amendments and related expressions shall be construed accordingly.

136 Rent allowance subsidy and determinations of rent officers

(1) In relation to rent allowance subsidy, the Secretary of State--

(a) may provide for any calculation under paragraph (a) of section 135(2) above to be made,

(b) may specify any such additions and deductions as are referred to in that paragraph; and

by reference to determinations made by rent officers in exercise of functions conferred on them under section 121 of the [1988 c. 50.] Housing Act 1988 or section 70 of the [1988 c. 43.] Housing (Scotland) Act 1988 ("the Housing Act functions").

(2) The Secretary of State may by regulations require a local authority in any prescribed case to apply to a rent officer for a determination to be made in pursuance of the Housing Act functions and any such authority shall comply with prescribed requirements as to the time for making such an application.

(3) Where a local authority would have been required to apply to a rent officer for a determination under the Housing Act functions in a pre-commencement case, had the first regulations under section 30(2B) of the 1986 Act (which corresponded to subsection (2) above) come into force on 1st April 1989, regulations may make provision--

(a) requiring the authority in prescribed circumstances to apply within a prescribed period to the rent officer for that determination to be made; and

(b) requiring the rent officer in prescribed circumstances to make that determination on prescribed assumptions.

(4) In subsection (3) above "pre-commencement case" means any case which arose before the date on which the first regulations under section 30(2B) of the 1986 Act in fact came into force.

137 Claims etc

(1) Subsidy under section 135 above shall not be payable to an authority until either--

(a) they have made a claim for it in such form as the Secretary of State may determine; or

(b) if they have not made such a claim, the amount of subsidy payable to them (apart from subsection (6) below) has been estimated under subsection (3) below.

(2) The Secretary of State may withhold from an authority so much of any subsidy under section 135 above as he thinks fit until either--

(a) the authority has supplied him with prescribed particulars relating to their claim for subsidy and complied with prescribed conditions as to records, certificates, audit or otherwise; or

(b) he is satisfied that there is a good reason for the authority's failure to supply those particulars or comply with those conditions.

(3) If an authority has not--

(a) made a claim for subsidy;

(b) supplied the prescribed particulars referred to in paragraph (a) of subsection (2) above; or

within the prescribed period, then the Secretary of State may estimate the amount of subsidy payable to them (apart from subsection (6) below) and employ for that purpose such criteria as he considers relevant.

(4) If the Secretary of State considers it reasonable to do so in any particular case, he may give the authority in question written notice extending any of the periods prescribed under subsection (3) above for the purposes of paragraph (a), (b) or (c) of that subsection, as the case may be.

(5) If an authority fails to make a claim for subsidy within such period as the Secretary of State considers reasonable, he may withhold from them such part of the subsidy as he thinks fit for so long as he thinks fit.

(6) Where the amount of subsidy paid to an authority for any year is found to be incorrect, the amount payable to them for any subsequent year may be adjusted for the purpose of rectifying that mistake in whole or in part.

Community charge benefits

138 Nature of benefits

(1) In relation to England and Wales, regulations shall provide that where a person is entitled to a community charge benefit in respect of a charging authority's personal community charge the benefit shall take such of the following forms as is prescribed in the case of the person--

(a) a payment or payments by the authority to the person;

(b) a reduction in the amount the person is or becomes liable to pay to the authority in respect of the charge as it has effect for the relevant or any subsequent chargeable financial year;

(2) In relation to Scotland, regulations shall provide that where a person is entitled to a community charge benefit in respect of a personal community charge determined by a regional, islands or district council the benefit shall take such of the following forms as is prescribed in the case of the person--

(a) a payment or payments to the person by the levying authority to which the charge is payable;

(b) a reduction in the amount the person is or becomes liable to pay in respect of the charge as it has effect for the relevant or any subsequent chargeable financial year;

(3) Regulations shall provide that where a person is entitled to a community charge benefit in respect of a contribution period the benefit shall take such of the following forms as is prescribed in the case of the person--

(a) a payment or payments by the relevant authority to the person;

(b) the reductions mentioned in subsection (4) below;

(4) The reductions are--

(a) a reduction in the amount the person is liable to pay to the charge payer in respect of the contribution period, and

(b) a consequential reduction in the amount the charge payer is liable to pay in respect of the charge concerned as it has effect for the relevant chargeable financial year.

(5) For the purposes of subsections (1) and (2) above the relevant chargeable financial year is the chargeable financial year in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit.

(6) For the purposes of subsection (3) above the relevant authority is--

(a) in relation to England and Wales, the authority to which an amount is payable in respect of the collective community charge concerned under section 15 of the [1988 c. 41.] Local Government Finance Act 1988 ("the 1988 Act");

(b) in relation to Scotland, the levying authority to which the collective community charge is payable.

(7) For the purposes of subsection (4) above the charge payer is--

(a) in relation to England and Wales, the person who is liable to pay an amount in respect of the collective community charge concerned under section 15 of the 1988 Act;

(b) in relation to Scotland, the person who is liable to pay the collective community charge under section 11(5) of the [1987 c. 47.] Abolition of Domestic Rates Etc. (Scotland) Act 1987 ("the 1987 Act").

(8) For the purposes of subsection (4) above the relevant chargeable financial year is the chargeable financial year in which the contribution period falls.

(9) Regulations under subsection (1), or (2) or (3) above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and any such provisions may include provisions amending or adapting provisions of the 1987 Act or the 1988 Act.

139 Arrangements for community charge benefits

(1) Any community charge benefit provided for by virtue of a scheme under section 123 of the Contributions and Benefits Act (in this Act referred to as a community charge benefit scheme) is to be administered by the appropriate authority.

(2) For the purposes of this section in its application to England and Wales, the appropriate authority in relation to a particular benefit is the charging authority as regards whose personal or collective community charge a person is entitled to the benefit.

(3) For the purposes of this section in its application to Scotland, the appropriate authority in relation to a particular benefit is the levying authority--

(a) to which the personal community charge is payable by a person entitled to the benefit; or

(b) in whose area is situated the premises in respect of residence in which for a contribution period a collective community charge contribution is payable.

(4) Charging authorities may agree that one shall carry out responsibilities relating to community charge benefits on another's behalf.

(5) Levying authorities may agree that one shall carry out responsibilities relating to community charge benefits on another's behalf.

(6) A charging authority or levying authority may modify any part of the community charge benefit scheme administered by the authority--

(a) so as to provide for disregarding, in determining a person's income, the whole or part of any war disablement pension or war widow's pension payable to that person or to his partner or to a person to whom he is polygamously married;

(b) to such extent in other respects as may be prescribed,

and any such modifications may be adopted by resolution of an authority.

(7) Modifications other than such modifications as are mentioned in subsection (6)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the benefits which will be allowed by the authority for any year will not exceed the permitted total of benefits for that year.

(8) An authority which has adopted modifications may by resolution revoke or vary them.

(9) If the community charge benefit scheme includes power for an authority to exercise a discretion in allowing community charge benefits, the authority shall not exercise that discretion so that the total of the benefits allowed by it for any year exceeds the permitted total of benefits for that year.

(10) In relation to any authority the permitted total of benefits for any year shall be such amount as is calculated in accordance with rules contained in an order made by the Secretary of State.

(11) In this section--

"modifications" includes additions, omissions and amendments, and related expressions shall be construed accordingly;
"partner", in relation to a person, means the other member of the couple concerned;
"war disablement pension" means--
(a)
any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under the [1917 c. 51.] Air Force (Constitution) Act 1917, the [1939 c. 82.] Personal Injuries (Emergency Provisions) Act 1939, the [1939 c. 83.] Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the [1947 c. 19.] Polish Resettlement Act 1947 or Part VII or section 151 of the [1980 c. 9.] Reserve Forces Act 1980;
(b)
without prejudice to paragraph (a) of this definition, any retired pay or pension to which subsection (1) of section 315 of the [1988 c. 1.] Income and Corporation Taxes Act 1988 applies; and
"war widow's pension" means any widow's pension or allowance granted in respect of a death due to service or war injury and payable by virtue of any enactment mentioned in paragraph (a) of the preceding definition or a pension or allowance for a widow granted under any scheme mentioned in section 315(2)(e) of the Income and Corporation Taxes Act 1988.

140 Community charge benefit finance

(1) For each year the Secretary of State shall pay a subsidy (to be known as community charge benefit subsidy) to each charging authority and to each levying authority.

(2) The amount of community charge benefit subsidy to be paid to a charging authority or a levying authority for a year shall be calculated in such manner as may be specified by an order made by the Secretary of State.

(3) Any calculation under subsection (2) above shall be made by reference to the total amount of the community charge benefits allowed by the authority during the year with any additions specified in the order but subject to any deduction so specified.

(4) The Secretary of State may deduct, from the amount which would (apart from this subsection) be payable to a charging or levying authority by way of community charge benefit subsidy for a year, such amount as he considers it unreasonable to pay by way of such subsidy.

(5) The Secretary of State may pay to an authority, as part of the amount of community charge benefit subsidy payable to the authority for a year, an additional sum in respect of the costs of administering community charge benefits; and any such additional sum shall be calculated in a manner specified by an order made by the Secretary of State.

(6) Nothing in this section shall be taken to imply that any such addition or deduction as is mentioned in subsection (3) or (4) above may not be determined by reference to--

(a) an authority's expenditure in respect of community charge benefits allowed during any previous year; or

(b) any subsidy paid under this section to an authority in respect of any previous year.

(7) Subsidy under this section shall be payable by the Secretary of State at such time and in such manner as the Treasury may direct; and section 137 above shall apply in relation to a charging authority or a levying authority and subsidy under this section as they apply in relation to a rating authority, a housing authority or local authority and subsidy under that section.

(8) The amount of any subsidy payable to an authority shall be calculated to the nearest pound, by disregarding an odd amount of 50 pence or less and by treating an odd amount exceeding 50 pence as a whole pound.

Part IXX Alteration of Contributions Etc.

141 Annual review of contributions

(1) In each tax year the Secretary of State shall carry out a review of the general level of earnings in Great Britain taking into account changes in that level which have taken place since his last review under this section, with a view to determining whether, in respect of Class 2, 3 or 4 contributions, an order should be made under this section, to have effect in relation to the next following tax year.

(2) For the purposes of any review under this section, the Secretary of State--

(a) shall estimate the general level of earnings in such manner as he thinks fit; and

(b) shall take into account any other matters appearing to him to be relevant to his determination whether or not an order should be made under this section, including the current operation of the Contributions and Benefits Act.

(3) If the Secretary of State determines, as a result of a review under this section, that having regard to changes in the general level of earnings which have taken place, and to any other matters taken into account on the review, an order under this section should be made for the amendment of Part I of the Contributions and Benefits Act, he shall prepare and lay before each House of Parliament a draft of such an order framed so as to give effect to his conclusions on the review.

(4) An order under this section may amend Part I of the Contributions and Benefits Act by altering any one or more of the following figures--

(a) the figure specified in section 11(1) as the weekly rate of Class 2 contributions;

(b) the figure specified in section 11(4) as the amount of earnings below which regulations under that subsection may except an earner from liability for Class 2 contributions;

(d) the figures specified in section 15(3) as the lower and upper limits of profits or gains which are to be taken into account for the purposes of Class 4 contributions.

(5) If an order under this section contains an amendment altering either of the figures specified in section 15(3) of the Contributions and Benefits Act, it shall make the same alteration of the corresponding figure specified in section 18(1) of that Act.

(6) If the Secretary of State determines as a result of a review under this section that, having regard to his conclusions in respect of the general level of earnings and otherwise, no such amendments of Part I of the Contributions and Benefits Act are called for as can be made for the purposes of subsection (4) above, and determines accordingly not to lay a draft of an order before Parliament, he shall instead prepare and lay before each House of Parliament a report explaining his reasons for that determination.

(7) In subsection (1) above in its application to the tax year 1992-93 the reference to the last review under this section shall be construed as a reference to the last review under section 120 of the 1975 Act.

142 Orders under s. 141 - supplementary

(1) Where the Secretary of State lays before Parliament a draft of an order under section 141 above, he shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund; and, where he determines not to lay a draft order, he shall with the report laid before Parliament under section 141(6) above lay a copy of a report by the Government Actuary or the Deputy Government Actuary on the consequences for the Fund which may, in that Actuary's opinion, follow from that determination.

(2) Where the Secretary of State lays before Parliament a draft of an order under section 141 above, then if the draft is approved by a resolution of each House, the Secretary of State shall make an order in the form of the draft.

(3) An order under section 141 above shall be made so as to be in force from the beginning of the tax year following that in which it receives Parliamentary approval, and to have effect for that year and any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act); and for this purpose the order is to be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it.

143 Power to alter contributions with a view to adjusting level of National Insurance Fund

(1) Without prejudice to section 141 above, the Secretary of State may at any time, if he thinks it expedient to do so with a view to adjusting the level at which the National Insurance Fund stands for the time being and having regard to the sums which may be expected to be paid from the Fund in any future period, make an order amending Part I of the Contributions and Benefits Act by altering any one or more of the following figures--

(a) the percentage rate specified--

(i) as the initial primary percentage in section 8(2)(a);

(ii) as the main primary percentage in section 8(2)(b);

(b) the percentage rate for secondary Class 1 contributions specified as the appropriate rate for Bracket 4 in section 9(3);

(d) the figure specified in section 13(1) as the amount of a Class 3 contribution;

(e) the percentage rate for Class 4 contributions specified in section 15(3).

(2) If an order under subsection (1) above contains an amendment altering the percentage rate for Class 4 contributions specified in section 15(3) of the Contributions and Benefits Act, it shall make the same alteration of the percentage rate specified in section 18(1) of that Act.

(3) An order under subsection (1) above may if it contains an amendment altering the figure specified in section 11(1) of the Contributions and Benefits Act as the weekly rate of Class 2 contributions and the Secretary of State thinks it expedient in consequence of that amendment, amend section 11(4) of that Act by altering the figure there specified as the amount of earnings below which regulations under that subsection may except an earner from liability for Class 2 contributions.

(4) No order shall be made under this section so as--

(a) to increase for any tax year--

(i) the percentage rate of the initial or main primary percentage; or

(ii) the percentage rate for secondary Class 1 contributions,

to a percentage rate more than 0.25 per cent. higher than the percentage rate applicable at the end of the preceding tax year for the primary percentage or secondary Class 1 contribution in question; or

(b) to increase the percentage rate for Class 4 contributions to more than 8.25 per cent.

144 Orders under s. 143 - supplementary

(1) Where (in accordance with section 190 below) the Secretary of State lays before Parliament a draft of an order under section 143 above, he shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund.

(2) An order under section 143 above shall be made so as to be in force from the beginning of the tax year following that in which it received Parliamentary approval, and to have effect for that year and any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act); and for this purpose the order is to be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it.

145 Power to alter primary and secondary contributions

(1) For the purpose of adjusting amounts payable by way of primary Class 1 contributions, the Secretary of State may at any time make an order altering--

(a) the percentage rate specified as the initial primary percentage in section 8(2)(a) of the Contributions and Benefits Act;

(b) the percentage rate specified as the main primary percentage in section 8(2)(b) of that Act.

(2) For the purpose of adjusting amounts payable by way of secondary Class 1 contributions, the Secretary of State may at any time make an order amending section 9(3) of that Act by altering any one or more of the following figures--

(a) the upper weekly earnings figure specified in respect of Bracket 1;

(b) the weekly earnings figures specified in respect of Brackets 2 to 4; and

(3) No order shall be made under this section so as--

(a) to alter the percentage rate of the initial or main primary percentage to a percentage rate more than 0.25 per cent. higher than applicable at the end of the preceding tax year for the primary percentage in question; or

(b) to alter any of the percentage rates specified as the appropriate rates for Brackets 1 to 3 in section 9(3) of the Contributions and Benefits Act to a rate higher than the percentage rate which at the time the order comes into force is specified as the appropriate rate for Bracket 4.

(4) Without prejudice to section 141 or 143 above, the Secretary of State may make such order--

(a) amending section 11(1) of the Contributions and Benefits Act by altering the figure specified in that subsection as the weekly rate of Class 2 contributions;

(b) amending section 13(1) of that Act by altering the figure specified in that subsection as the amount of a Class 3 contribution,

as he thinks fit in consequence of the coming into force of an order made or proposed to be made under subsection (1) above.

146 Power to alter number of secondary earnings brackets

The Secretary of State may by order alter the number of secondary earnings brackets below the highest bracket specified in section 9(3) of the Contributions and Benefits Act.

147 Orders under ss. 145 and 146 - supplementary

(1) An order under section 145 or 146 above may make such amendments of any enactment as appear to the Secretary of State to be necessary or expedient in consequence of any alteration made by it.

(2) Where (in accordance with section 190 below) the Secretary of State lays before Parliament a draft of an order under section 145 or 146 above, he shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund.

(3) An order under section 145 or 146 above shall be made so as to come into force--

(a) on a date in the tax year in which it receives Parliamentary approval; or

(b) on a date in the next tax year.

(4) Such an order shall have effect for the remainder of the tax year in which it comes into force and for any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act).

(5) Such an order shall be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it.

148 Revaluation of earnings factors

(1) This section shall have effect for the purpose of securing that earnings factors which are relevant--

(a) to the calculation--

(i) of the additional pension in the rate of any long-term benefit; or

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