text:
PART I
GENERAL
Citation, commencement and application
1
1
These Regulations may be cited as the Education Development Plans (England) Regulations 1999 and shall come into force on 16th February 1999.
2
These Regulations apply only in relation to local education authorities in England.
Interpretation
2
1
In these Regulations, unless the context otherwise requires–
“the 1996 Act ” means the Education Act 1996 ;
“the 1998 Act ” means the School Standards and Framework Act 1998;
“the 1998 Regulations ” means the Education (School Performance Targets) (England) Regulations 1998 ;
“the 1999 Regulations ” means the Financing of Maintained Schools Regulations 1999 ;
“the applicable period”, in relation to a school year, means the period starting with the beginning of that year and finishing with the end of the school day falling on the Friday before the last Monday in May in that year;
“the first plan” means the first education development plan to be prepared by a local education authority in accordance with section 6(1) of the 1998 Act;
“ GCSE ” means a General Certificate of Secondary Education;
“ GNVQ ” means a General National Vocational Qualification;
“level 4” means level 4 of the National Curriculum level scale as determined by the results of NC tests;
“maintained school” means, in the period ending immediately before 1st September 1999, a county, voluntary or maintained special school or a grant-maintained or grant-maintained special school and, in relation to any time on or after 1st September 1999, means a community, foundation or voluntary school or a community or foundation special school;
“NC tests” means National Curriculum tests administered to second key stage pupils for the purpose of assessing the level of attainment which they have achieved in English or mathematics, being tests laid down in provisions made by the Secretary of State under the appropriate order made under section 356(2) of the 1996 Act in force when those tests are administered ;
“relevant day pupil”, in relation to a school and to a school year, means a pupil registered at that school apart from–
a boarder, or
a pupil who, before the beginning of the September immediately preceding 1st October in that school year, either–
has not attained the age of five years, or
has attained the age of sixteen years;
“schools maintained by the authority” do not include schools which are not maintained schools as defined herein;
“second key stage pupils” means pupils who are in the second key stage referred to in section 355(1) (b) of the 1996 Act;
“the total number of possible attendances”, in relation to a local education authority and to any school year, means the number produced by multiplying the number of relevant day pupils at schools maintained by the authority by the number of school sessions in the applicable period in that year;
“unauthorised absence”, in relation to schools maintained by a local education authority, means an occasion on which a relevant day pupil is registered as absent from such a school without authority pursuant to the Education (Pupil Registration) Regulations 1995 ;
“the unauthorised absence rate”, in relation to a local education authority and to any school year, means the total number of unauthorised absences from schools maintained by the authority in the applicable period during that year, expressed as a percentage of the total number of possible attendances in that period.
“vocational qualification” means–
a Part One GNVQ,
an Intermediate GNVQ,
a Foundation GNVQ, or
a GNVQ Language Unit,
awarded by–
the EDEXCEL Foundation,
the City and Guilds of London Institute,
the Royal Society of Arts Examination Board,
the Assessment and Qualification Alliance, or
Oxford, Cambridge and RSA Examinations,
and approved by the Secretary of State under section 400 of the 1996 Act or section 37 of the Education Act 1997 .
2
In these Regulations a reference–
a
to a numbered regulation is to the regulation in these Regulations bearing that number;
b
in a regulation or Schedule to a numbered paragraph is to the paragraph in that regulation or Schedule bearing that number.
3
Any reference in these Regulations to–
a
a pupil achieving a grade in a GCSE examination, or
b
achieving a vocational qualification,
by the end of a school year, shall be construed as a reference to that pupil achieving that grade or qualification in the school year in which he–
i
takes that examination, or
ii
(as the case may be) completes the course leading to the award of that qualification,
and irrespective of whether the decision to award the grade or qualification is made in a later school year.
Period to which the statement of proposals must relate
3
The statement of proposals contained in the first plan must relate to the period beginning on 1st April 1999 and ending at the end of the school year beginning in 2001.
Submission of education development plan to the Secretary of State
4
The date by which, in accordance with section 7(1) of the 1998 Act, a local education authority must submit the first plan to the Secretary of State is 28th February 1999.
Copies of the education development plan
5
The persons to whom a local education authority must provide a copy of the first plan or a summary version of that plan, in accordance with section 7(9) of the 1998 Act, are the head teacher and chair of the governing body of every school maintained by the authority.
PART II
MATTERS WITH WHICH THE STATEMENT OF PROPOSALS MUST DEAL
Targets for pupils in the second key stage
6
1
The statement of proposals contained in the first plan must specify the targets referred to in paragraph (2) in connection with the performance of the relevant group of second key stage pupils in NC tests to be administered at or near the end of each of the school years beginning in 1999, 2000 and 2001 respectively.
2
The targets referred to in paragraph (1) are–
a
the percentage of the relevant group of second key stage pupils to achieve level 4 or above in such tests in English; and
b
the percentage of the relevant group of second key stage pupils to achieve level 4 or above in such tests in mathematics.
3
In this regulation, “the relevant group of second key stage pupils”, in relation to each of the school years beginning in 1999, 2000 and 2001 respectively, means all persons whom the local education authority estimate will, in the school year in question–
a
be registered pupils at a school maintained by the authority, and
b
be in the final year of the second key stage.
Further targets for pupils
7
1
The statement of proposals contained in the first plan must specify the targets referred to in paragraph (2) in connection with the performance of the relevant group of pupils in GCSE examinations or in obtaining vocational qualifications.
2
The targets referred to in paragraph (1) are–
a
the percentage of the relevant group of pupils to achieve, by the end of each of the school years beginning in 1999, 2000 and 2001 respectively, grades A* to C in five or more subjects in GCSE examinations;
b
the percentage of the relevant group of pupils to achieve, by the end of each of the school years beginning in 1999, 2000 and 2001 respectively, grades A* to G in one or more subjects in GCSE examinations; and
c
the average point score to be achieved by the relevant group of pupils by the end of each of the school years beginning in 1999, 2000 and 2001 respectively, in GCSE and vocational qualifications.
3
The references to pupils achieving particular grades in GCSE examinations in paragraph (2)(a) and (b) shall be construed for the purpose of those provisions so as to include references to pupils achieving corresponding awards in an equivalent number of vocational qualifications.
4
Schedule 1 to these Regulations shall have effect for determining for the purposes of this regulation–
a
questions as to–
i
which vocational qualification award corresponds to which GCSE examination grade, and
ii
the equivalency between GCSE examination results and vocational qualifications; and
b
the calculations of the average point score in relation to pupils' achievements in GCSE examinations and vocational qualifications.
5
In this regulation, “the relevant group of pupils”, in relation to each of the school years beginning in 1999, 2000 and 2001 respectively, means all persons whom the local education authority estimate–
a
will on the third Thursday in January of the school year in question be registered pupils at a school maintained by the authority, and
b
will attain the age of 16 during that school year.
Targets for permanent exclusions
8
1
The statement of proposals contained in the first plan shall specify the targets in paragraph (2).
2
The targets referred to in paragraph (1) are the maximum number of pupils which the authority estimate will be permanently excluded from schools maintained by the authority, other than any school situated in a hospital–
a
for each of the school years beginning in 1999, 2000 and 2001 respectively, and
b
the annual average for those three school years, calculated by adding together the three targets referred to in paragraph (2)(a) and dividing the resultant figure by three.
3
In this regulation, “excluded” shall be interpreted in accordance with section 64(4) of the 1998 Act .
Targets for unauthorised absences
9
1
The statement of proposals contained in the first plan shall specify the targets referred to in paragraph (2).
2
The targets referred to in paragraph (1) are the unauthorised absence rate in each of the school years beginning in 1999, 2000 and 2001 respectively, in–
a
schools maintained by the authority which are primary schools, other than special schools and any school situated in a hospital, and
b
schools maintained by the authority which are secondary schools, other than special schools and any school situated in a hospital.
Information used by a local education authority in the setting of targets
10
1
The statement of proposals contained in the first plan shall contain a statement–
a
summarising the information used by the local education authority in setting the targets referred to in regulations 6 to 9, and
b
describing the way in which the local education authority engages with schools maintained by the authority to assist the governing bodies of such schools to set the targets they are required to set by virtue of the 1998 Regulations, including a description of the information given by the authority to such schools to assist such schools to set those targets.
Priorities for school improvement
11
1
The statement of proposals contained in the first plan shall set out the priorities identified by the local education authority in each of the financial years beginning in 1999, 2000 and 2001 for raising the standards of education provided for children in the authority’s area and for improving the performance of schools maintained by the authority.
2
In setting out those priorities in the statement of proposals, the authority shall specify in the statement of proposals on what basis each of the priorities was identified and how each priority will contribute to achieving the targets referred to in regulations 6 to 9.
3
The statement of proposals contained in the first plan shall–
a
list the activities the authority propose to undertake in the financial year beginning in 1999 to address each of the priorities identified in the statement of proposals in accordance with paragraph (1), and
b
indicate the activities the authority propose to undertake to address those priorities in the financial years beginning in 2000 and 2001.
4
If a local education authority’s priorities set out in the first plan, in accordance with paragraph (1), do not include the provision of support for schools causing concern, the first plan shall contain a statement setting out how the authority intend to support such schools in the period beginning on 1st April 1999 and ending immediately before 1st April 2002.
5
In this regulation, “schools causing concern” means any school to which section 15 of the 1998 Act applies by virtue of subsection (1), (4) or (6) of that section.
PART III
MATERIAL TO BE CONTAINED IN ANNEXES TO THE STATEMENT OF PROPOSALS
General
12
The annexes to the statement of proposals contained in the first plan must contain the material specified in regulations 13 to 19.
Targets
13
The material referred to in regulation 12 includes a table showing–
a
the targets for the school year beginning in 1999 which the governing body of each school maintained by the authority have set by virtue of regulation 3 or 4 (or, as the case may be, both) of the 1998 Regulations, and
b
the local education authority’s target for the number of persons who are children in the final year of compulsory education or young persons over compulsory school age but under the age of 18 leaving public care in their area, in each of the school years beginning in 1999, 2000 and 2001 respectively, per 100 such persons, who are to have achieved grade A* to G in one or more subjects in GCSE examinations or a vocational qualification.
2
In this regulation, “children leaving public care” means–
a
any children for whom the local education authority provided, in accordance with section 20 of the Children Act 1989 , and for whom they no longer so provide, and
b
any children who were the subject of a care order or a supervision order within the meaning of section 31 of the Children Act 1989 and who are no longer so subject
and a child shall be regarded as leaving public care in the school year in which the authority first cease so to provide or in which he first ceases to be so subject, as the case may be.
Local education authority context and audit
14
The material referred to in regulation 12 includes a statement by the local education authority giving a description of–
a
the key characteristics of the authority which the authority consider relevant to the improvement of, and the raising of standards in, schools in its area, and
b
the processes by which the authority have, prior to the date they submit the first plan to the Secretary of State in accordance with section 7(1) of the 1998 Act, monitored and evaluated their own performance and the performance of schools maintained by the authority, and the outcomes of that monitoring and evaluation.
Description of the local education authority’s proposed activities
15
The material referred to in regulation 12 includes a description of each of the activities listed in the statement of proposals in accordance with regulation 11(3)(a) and the resources to be allocated to each such activity.
Pupils with special educational needs
16
The material referred to in regulation 12 includes a statement summarising the local education authority’s policy on the provision of education to pupils with special educational needs, and how the authority propose that such pupils be educated alongside pupils who do not have special educational needs.
Resources
17
The material referred to in regulation 12 includes the following tables–
a
a table showing the local education authority’s planned expenditure, to be deducted from their local schools budget, in the financial year beginning in 1999 in respect of each of the priorities set out in the statement of proposals in accordance with regulation 11(1), broken down by reference to expenditure in the following categories–
i
the expenditure referred to in paragraphs 1 and 2 of Schedule 1 to the 1999 Regulations (expenditure supported by specific grants),
ii
the expenditure referred to in paragraphs 3 to 15 of Schedule 1 to the 1999 Regulations (special educational provision),
iii
the expenditure referred to in paragraph 16 of Schedule 1 to the 1999 Regulations (school improvement),
iv
the expenditure referred to in paragraphs 17 to 24 of Schedule 1 to the 1999 Regulations (access to education), and
v
the expenditure referred to in paragraphs 25 to 41 of Schedule 1 to the 1999 Regulations (strategic management);
b
a table showing the amounts of expenditure in the financial year beginning in 1999, in respect of each of the priorities set out in the statement of proposals in accordance with regulation 11(1), which the authority anticipate will be met from the budget shares allocated under section 47 of the 1998 Act to schools maintained by the authority, and
c
a table showing the staff time which the authority anticipate is to be employed in the financial year beginning in 1999 on the priorities and activities set out in the statement of proposals in accordance with regulation 11, broken down by reference to the types of staff concerned and to staff funded from expenditure in the following categories–
i
the expenditure referred to in regulation 17(a)(iii) (school improvement),
ii
the expenditure referred to in regulation 17(a)(i), (ii), (iv) and (v), and
iii
expenditure which the authority anticipate will be met from the budget shares allocated under section 47 of the 1998 Act to schools maintained by the authority.
Monitoring and evaluating the education development plan
18
The material referred to in regulation 12 includes an explanation of the way in which the local education authority propose to monitor and evaluate–
a
their activities and achievements in relation to the targets referred to in regulations 6 to 9 and the priorities and activities referred to in regulation 11, including the way in which the authority propose to monitor and evaluate the achievements of schools maintained by the authority, and pupil referral units and maintained nursery schools in their area, and
b
the authority’s use of resources in support of the first plan.
Consultation by the local education authority
19
The material referred to in regulation 12 includes a description of the consultation undertaken by the local education authority in preparing the first plan including, in particular, the following information–
a
the number and types of person consulted,
b
a summary of the consultation responses,
c
the ways, if any, in which those responses have been reflected in the first plan, and
d
any significant areas in which those consulted disagreed with the first plan and the consultees concerned.
Estelle Morris
Minister of State,
Department for Education and Employment
25th January 1999


type: legislation

jurisdiction: UK

text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Social Security Amendment (Personal Allowances for Children and Young Persons) Regulations 1999 and both this regulation and regulation 2(2) shall come into force on 4th October 1999.
2
Regulation 2(1)(a) shall, subject to paragraphs (3) and (5) below, come into force on 4th October 1999.
3
In so far as regulation 2(1)(a) amends the Income Support Regulations then, in the case of a claimant whose benefit week does not commence on 4th October 1999, that regulation shall have effect from the first day of the first benefit week to commence for that claimant after that date.
4
In paragraph (3) above, “the Income Support Regulations” means the Income Support (General) Regulations 1987 and “claimant” and “benefit week” shall have the same meanings as in regulation 2(1) of those Regulations .
5
In so far as regulation 2(1)(a) amends the Jobseeker’s Allowance Regulations then, in the case of a claimant whose benefit week does not commence on 4th October 1999, that regulation shall have effect from the first day of the first benefit week to commence for that claimant after that date.
6
In paragraph (5) above, “the Jobseeker’s Allowance Regulations” means the Jobseeker’s Allowance Regulations 1996 and “benefit week ” shall have the same meaning as in regulation 1(3) of those Regulations .
7
Regulation 2(1)(b) in so far as it amends provisions relating to–
a
income support and jobseeker’s allowance, shall come into force on 10th April 2000;
b
council tax benefit, shall come into force on 1st April 2000;
c
housing benefit–
i
in any case where rent is payable at intervals of one month or any other interval which is not a week or a multiple thereof, shall come into force on 1st April 2000;
ii
in any other case, shall come into force on 3rd April 2000.
8
In this regulation, a reference to a numbered regulation is to the regulation in these Regulations bearing that number.
Income support, jobseeker’s allowance, housing benefit and council tax benefit: personal allowances in respect of children and young persons
2
1
In each of the provisions specified in paragraph (2) below (which specify the personal allowances to be applied in respect of children and young persons when calculating applicable amounts)–
a
in column (2) of the table, in entry (a), for the sum “£20.20 ” there shall be substituted the sum “£24.90”;
b
for columns (1) and (2) of the table there shall be substituted the following columns–
Person in respect of the period–
beginning on that person’s date of birth and ending on the day preceding the first Monday in September following that person’s sixteenth birthday;
a
£25.90
b
beginning on the first Monday in September following that person’s sixteenth birthday and ending on the day preceding that person’s nineteenth birthday.
b
£30.95.
.
2
2
The provisions specified for the purposes of paragraph (1) above are–
a
paragraph 2(1) of Schedule 1 to the Council Tax Benefit (General) Regulations 1992 ;
b
paragraph 2(1) of Schedule 2 to the Housing Benefit (General) Regulations 1987 ;
c
paragraph 2(1) of Schedule 2 to the Income Support (General) Regulations 1987 ;
d
paragraph 2(1) of Schedule 1 to the Jobseeker’s Allowance Regulations 1996 .
Signed by authority of the Secretary of State for Social Security.
Angela Eagle
Parliamentary Under-Secretary of State,
Department of Social Security
13th September 1999


text:
Citation, commencement and interpretation
1
1
These Regulations may be cited as the Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations 1999 and shall come into force —
a
for the purposes of regulations 8 and 9(2) and (3), on 6th April 1999 immediately after the coming into force of regulations 2(6), 3(2)(b) and (3) respectively of the Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1999 ;
b
for all other purposes, on 6th April 1999.
2
In these Regulations “the principal Regulations ” means the Social Security (Contributions) Regulations 1979 .
Amendment of regulation 1 of the principal Regulations
2
1
Regulation 1 of the principal Regulations (citation, commencement and interpretation) shall be amended in accordance with the following provisions of this regulation.
2
In paragraph (2) —
a
for the definition of “contracted-out rate”, substitute —
“contracted-out rate” means, in relation to Class 1 contributions payable in respect of earnings paid to or for the benefit of an earner who is in —
COSRS employment, the reduced amount for the time being applying in accordance with section 41(1) to (1B) of the Pension Schemes Act 1993 (which specifies the percentage reduction of primary and secondary Class 1 contributions in respect of that part of an employed earner’s earnings which exceed the current lower earnings limit, but not the current upper earnings limit, in respect of members of a COSRS) ;
COMPS employment, the reduced amount for the time being applying in accordance with section 42A(1) to (2A) of the Pension Schemes Act 1993 (which specifies the percentage reduction of primary and secondary Class 1 contributions in respect of that part of an employed earner’s earnings which exceed the current lower earnings limit, but not the current upper earnings limit, in respect of members of a COMPS) ;
;
b
for the definition of “non-contracted-out rate” , substitute —
“non-contracted-out rate” means, in relation to Class 1 contributions payable in respect of earnings paid to or for the benefit of an earner in non-contracted-out employment, the primary percentage for the time being specified in section 8(2) of the Social Security Contributions and Benefits Act 1992 ;
;
c
for the definition of “normal percentage”, substitute —
“normal rate” means the amount of a Class 1 contribution which would be payable in respect of earnings paid to or for the benefit of an employed earner in any week if the employment were not contracted-out employment;
;
d
at the appropriate place in the alphabetical order, insert —
“retirement benefits scheme” has the meaning assigned to it in section 611 of the Income and Corporation Taxes Act 1988 ;
;
e
for the definition of “secondary contributor”, substitute —
“secondary contributor” means the person who, in respect of earnings from employed earner’s employment, is liable to pay a secondary Class 1 contribution under section 6(3) of the Social Security Contributions and Benefits Act 1992;
.
3
In paragraph (3) for “and regulation 46”, substitute “, regulation 46 and regulation 134 ”.
Substitution of regulation 7 of the principal Regulations
3
For regulation 7 of the principal Regulations (lower and upper earnings limits) , substitute —
Lower and upper earnings limits and earnings threshold
7
For the purposes of section 5(1) of the Social Security Contributions and Benefits Act 1992 (which provides for lower and upper earnings limits and an earnings threshold to be specified for each tax year in respect of Class 1 contributions), for the year which begins on 6th April 1999 —
a
the lower earnings limit (for primary Class 1 contributions) for that year shall be £66;
b
the upper earnings limit (for primary Class 1 contributions) for that year shall be £500;
c
the earnings threshold (for secondary Class 1 contributions) for that year shall be —
i
£83 per week where the earnings period is a week;
ii
£361 per month where the earnings period is a month;
iii
£4,335 per year where the earnings period is a year.
.
Substitution of regulation 8 of the principal Regulations
4
For regulation 8 of the principal Regulations (equivalent amounts) , substitute —
Equivalent amounts
8
1
The equivalent amounts for the purposes of sections 6(1), 8(1) and 9(1) of the Social Security Contributions and Benefits Act 1992 (which provide for liability for Class 1 contributions, the calculation of primary Class 1 contributions and the calculation of secondary Class 1 contributions respectively) and sections 41(1) and 42A(1) of the Pension Schemes Act 1993 (which provide for the calculation of the amount of the reduction of Class 1 contributions in respect of members of a COSRS and a COMPS respectively) shall be determined in accordance with the following provisions of this regulation.
2
The respective equivalent amounts for the purposes of sections 6(1)(a) and 8(1) of the Social Security Contributions and Benefits Act 1992 and sections 41(1) and 42A(1) of the Pension Schemes Act 1993 shall be —
a
where the earnings period is a multiple of a week, the amounts calculated by multiplying the weekly lower and upper earnings limits (“the weekly limits”) by the corresponding multiple;
b
where the earnings period is a month, the amounts calculated by multiplying each of the weekly limits by 4 1/3
c
where the earnings period is a multiple of a month, the amounts calculated by multiplying each of the weekly limits by 4 1/3 and multiplying each product by the corresponding multiple;
d
in any other case, the amounts calculated by dividing each of the weekly limits by 7 and multiplying each product by the number of days in the earnings period concerned.
3
The respective equivalent amount for the purpose of sections 6(1)(b) and 9(1) of the Social Security Contributions and Benefits Act 1992 shall be —
a
where the earnings period is a multiple of a week, the amount calculated by dividing the annual earnings threshold by 52 and multiplying the product by the corresponding multiple;
b
where the earnings period is a multiple of a month, the amount calculated by dividing the annual earnings threshold by 12 and multiplying the product by the corresponding multiple;
c
in any other case, the amount calculated by dividing the annual earnings threshold by 365 and multiplying the product by the number of days in the earnings period concerned,
and for the purposes of this paragraph “annual earnings threshold” means the earnings threshold applicable to an earnings period of a year specified in regulation 7(c)(iii) of these Regulations.
4
The amounts determined in accordance with —
a
paragraph (2)(b) and (c);
b
paragraph (3)(a) and (b),
of this regulation, if not whole pounds, shall be rounded up to the next whole pound.
5
The calculation prescribed in —
a
paragraph (2)(d);
b
paragraph (3)(c),
of this regulation shall be to the nearest £0.01, and any amount of £0.005 or less shall be disregarded.
.
Revocation of regulation 8A of the principal Regulations
5
Regulation 8A of the principal Regulations (equivalent earnings brackets for earners paid otherwise than weekly) is hereby revoked.
Amendment of regulation 9 of the principal Regulations
6
1
Regulation 9 of the principal Regulations (calculation of earnings-related contributions) shall be amended in accordance with the following provisions of this regulation.
2
For paragraph (1), substitute —
1
Subject to the provisions of paragraphs (3) and (4) of this regulation, earnings-related contributions shall be calculated in accordance with the following provisions of this paragraph —
a
primary and secondary Class 1 contributions under section 6 of the Social Security Contributions and Benefits Act 1992 (liability for Class 1 contributions) and any primary and secondary Class 1 contributions at the normal rate and at the contracted-out rate shall each be calculated separately; and
b
as regards the calculation referred to in sub-paragraph (a) of this paragraph —
i
primary and secondary Class 1 contributions shall be calculated to the nearest £0.01 and any amount of £0.005 or less shall be disregarded,
ii
earnings which in the relevant earnings period exceed the current lower earnings limit by £0.01, but not by more than £0.10, shall be treated as having exceeded that limit by £0.10.
.
3
In paragraph (5) for “under paragraph 1(1) of Schedule 1 to the Act,”, substitute “under paragraph 1(1) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (Class 1 contributions where earner employed in more than one employment),”.
Substitution of regulation 17 of the principal Regulations
7
For regulation 17 of the principal Regulations (annual maximum) , substitute —
Annual maximum
17
Subject to the provisions of section 12 of the Social Security Contributions and Benefits Act 1992 (late paid Class 2 contributions) and of regulations 43B, 43C and 43D of these Regulations , for the purposes of section 19(1) and (2) of that Act (power to prescribe maximum amounts of contributions and repayment of excess) where an earner is employed in more than one employment but without prejudice to the earner’s liability in the first instance for the full amounts payable apart from this regulation, liability in any year for primary Class 1 contributions, or, where both Class 1 and Class 2 contributions are payable by an earner in any year, for both primary Class 1 contributions and Class 2 contributions shall not exceed an amount equal to 53 primary Class 1 contributions at the primary percentage payable on earnings at the upper earnings limit for that year.
.
Amendment of regulation 18 of the principal Regulations
8
In regulation 18 of the principal Regulations (calculation of earnings) after paragraph (20) , add —
21
Where, pursuant to a retirement benefits scheme, a payment is made with a view to the provision of any benefits under such a scheme in relation to more than one person, the amount of earnings which is comprised in such a payment and which falls to be taken into account in the computation of each of those person’s earnings shall, for the purposes of earnings-related contributions, be calculated or estimated on the basis of —
a
where the separate benefits to be provided to each of them respectively are known at the time of the payment, separate payments which would have had to have been paid to secure those benefits;
b
where the separate benefits to be provided to each of them respectively are not known at the time of the payment, an equal part thereof.
.
Amendment of regulation 19 of the principal Regulations
9
1
Regulation 19 of the principal Regulations (payments to be disregarded) shall be amended in accordance with the following provisions of this regulation.
2
After paragraph (1)(zm) , add —
zn
a payment —
i
to which section 595 of the Income and Corporation Taxes Act 1988 (charge to tax in respect of certain sums paid by an employer pursuant to a retirement benefits scheme) does not apply by virtue of section 596(1) or (2)(b) of that Act,
ii
to a pilots' benefit fund under section 607 of the Income and Corporation Taxes Act 1988 (pilots' benefit fund) ,
iii
to which section 608 of the Income and Corporation Taxes Act 1988 (superannuation funds approved before 6th April 1980) applies,
iv
by way of any benefit pursuant to a scheme or fund falling within heads (i), (ii) or (iii) of this sub-paragraph;
zo
a payment by way of relevant benefits pursuant to a retirement benefits scheme which has not been approved by the Board of Inland Revenue for the purposes of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988 (retirement benefit schemes) and attributable to payments prior to 6th April 1998; for the purposes of this sub-paragraph “relevant benefits” has the meaning assigned to it in section 612 of the Income and Corporation Taxes Act 1988;
zp
a payment by way of any benefit pursuant to a retirement benefits scheme which has not been approved by the Board of Inland Revenue for the purposes of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988 and attributable to payments on or after 6th April 1998 which have previously been included in a person’s earnings for the purposes of his assessment of earnings-related contributions;
zq
a payment made in respect of a scheme which is bona fide established for the sole purpose of providing relevant benefits, where at the time of the payment —
i
an application for approval of the scheme has been made to the Board of Inland Revenue in accordance with section 604 of the Income and Corporation Taxes Act 1988 (application for approval of a scheme) ,
ii
that application has not been rejected,
iii
the payment represents contributions in respect of an employed earner’s earnings not in excess of the permitted maximum in force at the time it is made,
iv
the terms of the scheme do not permit any pension payable under it, in whole or in part, to be surrendered, commuted or assigned except in so far as to allow an employed earner on retirement to obtain, by commutation of his pension, a lump sum or sums not exceeding in all three-eightieths of his final remuneration for each year of his service up to a maximum of 40,
v
where the scheme is connected with another scheme or schemes each of which is an approved scheme, the amount payable by way of pension or commuted pension under the scheme will not, when aggregated with any amount payable by way of pension or commuted pension under the other scheme or schemes, exceed the relevant amount, and
vi
in the case of a small self-administered scheme, the provisions of regulation 9 of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991 (provisions as to pensioner trustees) have been satisfied,
but this sub-paragraph shall not apply to a small self-administered scheme to which the provisions of regulation 3 of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991 (restrictions on the Board’s discretion) apply;
zr
a payment to a pension scheme which is afforded relief from taxation by virtue of —
i
Article 25(8) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (France) Order 1968 ,
ii
Article 17A of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Republic of Ireland) Order 1976 (pension scheme contributions) ; for the purposes of this head that Article shall be read as if the words “or is being considered for approval” were omitted,
iii
Article 28(3) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Denmark) Order 1980 (miscellaneous rules) .
.
3
After paragraph (11) , add —
12
For the purposes of paragraph (1)(zq) of this regulation —
a
“relevant benefits” has the meaning assigned to it in section 612 of the Income and Corporation Taxes Act 1988;
b
“permitted maximum” shall be the amount for the time being specified in an order made under section 590C(6) of the Income and Corporation Taxes Act 1988 (earnings cap) ;
c
whether or not a scheme is connected with another scheme or schemes shall be determined in accordance with the provisions of section 590A(2) to (4) of the Income and Corporation Taxes Act 1988 (section 590: supplementary provisions) ;
d
“relevant amount”, in the case of a pension which is not a commuted pension, shall be determined in accordance with the provisions of section 590B(3) and (7) to (11) of the Income and Corporation Taxes Act 1988 (section 590: further supplementary provisions) and, in the case of a pension which is a commuted pension, the provisions of section 590B(4) and (7) to (11) of that Act;
e
“small self-administered scheme” has the meaning assigned to it in regulation 2(1) of the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991.
.
Amendment of regulation 28 of the principal Regulations
10
1
Regulation 28 of the principal Regulations (precluded Class 3 contributions) shall be amended in accordance with the following provisions of this regulation.
2
In paragraph (1) for the words “upon which” in each place where they occur, substitute “in respect of which”.
3
In paragraph (3) for “section 5(3) of the Pensions Act”, substitute “section 122(1) of the Social Security Contributions and Benefits Act 1992 (interpretation)”.
Amendment of regulation 32 of the principal Regulations
11
1
Regulation 32 of the principal Regulations (return of contributions) shall be amended in accordance with the following provisions of this regulation.
2
In paragraph (1)(b) for “standard rate contribution”, substitute “contribution at the primary percentage”.
3
In paragraph (2)(c) for “standard rate”, substitute “primary percentage”.
4
For paragraph (2)(d) and (e) , substitute —
d
any amount of primary Class 1 contributions reduced in accordance with section 41(1) and (1A) of the Pension Schemes Act 1993 in respect of COSRS employment as specified in head (i), (ii) or (iii) of this sub-paragraph —
i
where the amount paid at the contracted-out rate is equal to or exceeds 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate in excess of 53 times the amount, calculated at the primary percentage specified in section 8(2) of the Social Security Contributions and Benefits Act 1992, payable on earnings at the lower earnings limit for that year and the amount paid at the contracted-out rate if any;
ii
where the amount paid at the contracted-out rate is less than 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate;
iii
where no amount has been paid at the contracted-out rate, the amount paid at the normal rate;
e
any amount of primary Class 1 contributions reduced in accordance with section 42A(1) and (2) of the Pension Schemes Act 1993 in respect of COMPS employment as specified in head (i), (ii) or (iii) of this sub-paragraph —
i
where the amount paid at the contracted-out rate is equal to or exceeds 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate in excess of 53 times the amount, calculated at the primary percentage specified in section 8(2) of the Social Security Contributions and Benefits Act 1992, payable on earnings at the lower earnings limit for that year and the amount paid at the contracted-out rate if any;
ii
where the amount paid at the contracted-out rate is less than 53 times the amount payable on earnings at the upper earnings limit for that year, the amount paid at the normal rate;
iii
where no amount has been paid at the contracted-out rate, the amount paid at the normal rate.
.
Insertion of regulation 32A into the principal Regulations
12
After regulation 32 of the principal Regulations (return of contributions), insert —
Return of contributions: further provisions
32A
1
Paragraph (2) of this regulation applies where —
a
payment is made in respect of a scheme bona fide established for the sole purpose of providing relevant benefits;
b
earnings-related contributions have been paid by a person or a secondary contributor in respect of any such payment;
c
that payment is made prior to the approval of that scheme for the purposes of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988 (retirement benefit schemes); and
d
the scheme is subsequently approved by the Board of Inland Revenue.
2
The earnings-related contributions paid in respect of any payment referred to in paragraph (1)(a) of this regulation for the period in respect of which the approval referred to in paragraph (1)(d) of this regulation operates, shall be returned to the person or secondary contributor who paid them if an application to that effect is made in writing to the Secretary of State within the period of six years from the date from which the Board of Inland Revenue’s approval of that scheme operates.
3
For the purposes of this regulation “relevant benefits” has the meaning assigned to it in section 612 of the Income and Corporation Taxes Act 1988.
.
Amendment of regulation 36 of the principal Regulations
13
In regulation 36 of the principal Regulations (crediting of Class 3 contributions) for “upon which”, substitute “in respect of which”.
Amendment of regulation 49 of the principal Regulations
14
In regulation 49(3) of the principal Regulations (which specifies the amount of primary Class 1 contributions beyond which an employed earner is excepted from liability) for the words “the rate applicable to the earner on earnings at the upper earnings limit” in both places where they occur, substitute “the primary percentage payable on earnings at the upper earnings limit for that year”.
Amendment of regulation 61 of the principal Regulations
15
1
Regulation 61 of the principal Regulations (exception from Class 4 liability by reference to Class 1 contributions paid on earnings chargeable to income tax under Schedule D) shall be amended in accordance with the following provisions of this regulation.
2
For paragraph (1), substitute —
1
Subject to the provisions of paragraph (2) of this regulation, where in respect of earnings paid in any year of assessment an earner has or, but for the provisions of regulation 49 of these Regulations, would have paid Class 1 contributions and those earnings are chargeable to income tax under Schedule D, he shall be excepted from liability to pay contributions under section 15(1), (2) and (5) of the Social Security Contributions and Benefits Act 1992 (Class 4 contributions recoverable under the Income Tax Acts) on so much of his profits or gains for that year of assessment as exceed the smaller of the two money sums specified in section 15(3) of that Act and do not exceed the greater of those two money sums and equal —
a
in the case of an earner who has or, but for the said provisions, would have paid Class 1 contributions at the normal rate, the value of Class 1 contributions so paid or which, but for the said provisions, would have been paid, multiplied by 100 and divided by the figure of the primary percentage;
b
in the case of an earner who has or, but for the said provisions, would have paid Class 1 contributions at the reduced rate, the value of the Class 1 contributions so paid or which, but for the said provisions, would have been paid, multiplied by 100 and divided by the figure of the reduced rate;
c
in the case of an earner who has or, but for the said provisions, would have paid Class 1 contributions at the contracted-out rate, the value of the Class 1 contributions so paid or which, but for the said provisions, would have been paid, multiplied by 100 and divided by the figure of the contracted-out rate.
.
3
In paragraph (4) for “section 9(2) of the Act”, substitute “section 15(3) of the Social Security Contributions and Benefits Act 1992”.
Amendment of regulation 67 of the principal Regulations
16
In regulation 67(2) of the principal Regulations (which deals with the extent of an earner’s liability for Class 4 contributions where primary Class 1 contributions are paid at less than the standard rate) for the words “paid at a rate less” to the end, substitute “paid at less than the primary percentage specified in section 8(2) of the Social Security Contributions and Benefits Act 1992 shall be treated as equal to the amount of any primary Class 1 contributions payable at that percentage on the same amount of earnings.”.
Amendment of regulation 121 of the principal Regulations
17
In regulation 121(3)(a) of the principal Regulations (Class 2 and Class 3 contributions for periods abroad) for “the Act” and “Class 1 contributions”, substitute “the Social Security Contributions and Benefits Act 1992” and “primary Class 1 contributions” respectively.
Substitution of regulation 134 of the principal Regulations
18
For regulation 134 of the principal Regulations (modification of section 134(4) of the Act), substitute —
Modification of section 162(5) of the Social Security Administration Act 1992
134
In section 162 of the Social Security Administration Act 1992 (destination of contributions), subsection (5) (which specifies the amount of the national health service allocation to be deducted from each class of contribution prior to their payment into the National Insurance Fund) shall be modified, in the case of contributions paid at the rate reduced in accordance with regulation 89(1) of these Regulations (modification of section 9(2) of the Social Security Contributions and Benefits Act 1992 in relation to mariners), as if, instead of the percentage figure specified in paragraph (b) of that subsection, there were the percentage figure, “0.6”.
.
Amendment of Schedule 1 to the principal Regulations
19
1
Schedule 1 to the principal Regulations (application of the Income Tax (Employments) Regulations 1973 to earnings-related contributions and Class 1A contributions) shall be amended in accordance with the following provisions of this regulation.
2
In Regulation 2(1) (definitions) for the definition of “contracted-out percentage”, substitute —
“contracted-out rate” means, in relation to Class 1 contributions payable in respect of earnings paid to or for the benefit of an earner who is in —
COSRS employment, the reduced amount for the time being applying in accordance with section 41(1) to (1B) of the Pension Schemes Act 1993;
COMPS employment, the reduced amount for the time being applying in accordance with section 42A(1) to (2A) of the Pension Schemes Act 1993;
.
3
In Regulation 13 (calculation of deduction) —
a
for paragraph (6) , substitute —
6
Subject to the provisions of paragraph (6B) of this Regulation and Regulations 13A(b) and 26D(4), the employer shall record on the deductions working sheet for that employee the name and national insurance number of the employee, the year to which the working sheet relates, the appropriate category letter from time to time being in relation to the employee (being the appropriate category letter indicated by the Secretary of State) and, in so far as relevant to that category letter, the following particulars regarding every payment of emoluments which he makes to the employee namely —
a
the date of payment;
b
the amount of —
i
earnings up to and including the current lower earnings limit where earnings equal or exceed that figure,
ii
earnings which exceed the current lower earnings limit but do not exceed the current earnings threshold,
iii
earnings which exceed the current earnings threshold but do not exceed the current upper earnings limit,
iv
the primary Class 1 contributions payable on the amounts recorded under heads (i) to (iii) of this sub-paragraph together with the secondary Class 1 contributions payable on all earnings in rspect of which such contributions are payable; this head shall not apply to such contributions payable on earnings under paragraph (2A) of this Regulation;
v
the primary Class 1 contributions included in the amount recorded under head (iv) of this sub-paragraph;
vi
any statutory maternity pay;
c
when the employment is contracted-out employment the amount of any reduction calculated in accordance with sections 41(1) to (1B) and 42A(1) to (2A) of the Pension Schemes Act 1993 on the amount of a Class 1 contribution in respect of earnings recorded under head (ii) of the last preceding sub-paragraph.
;
b
in paragraph (6B) for “heads (iii) and (iv)”, substitute “heads (iv) and (v)”.
4
In Regulation 25(a)(ii) and (v) (certificate of contributions paid) for “contracted-out percentage”, substitute “contracted-out rate”.
5
In Regulation 30(1) (return by employer at end of year) —
a
for sub-paragraph (c) , substitute —
c
in respect of each and under each of the category letters, the total amounts for the year shown under —
i
each of the heads (i) to (v) severally of Regulation 13(6)(b) (such amounts being rounded down to the next whole pound if not already whole pounds in the case of heads (i) to (iii)), and
ii
Regulation 13(6)(c), and
;
b
omit sub-paragraphs (f) and (g) ;
c
in sub-paragraph (h) for “head (iii)”, substitute “head (iv)”.
6
In Regulation 30A(2) (f) and (h) (special return by employer at end of voyage period) for “contracted-out percentage”, substitute “contracted-out rate”.
Amendment of the Social Security (Credits) Regulations 1975
20
In —
a
regulation 2(1) of the Social Security (Credits) Regulations 1975 (interpretation) , in the definition of “relevant earnings factor”; and
b
regulation 9(a) of those Regulations (which deals with earnings which a person is entitled to be credited with to enable him to satisfy the second contribution condition) ,
for the words “upon which” in each place where they occur, substitute “in respect of which”.
Signed by authority of the Secretary of State for Social Security.
Stephen C. Timms
Minister of State,
Department of Social Security
5th March 1999
The Commissioners of Inland Revenue hereby concur.
S. C. T. Matheson
Tim Flesher
Two of the Commissioners of Inland Revenue
5th March 1999


text:
Commencement and citation
1
This order may be cited as the A1 Trunk Road (Haringey) Red Route Traffic Order 1993 Variation (No. 2) Order 1999 and shall come into force on 18th October 1999.
Variations
2
The A1 Trunk Road (Haringey) Red Route Traffic Order 1993 is varied as provided by the following provisions of this Order.
3
In Article 4 —
a
for paragraph (5) substitute the following paragraph —
5
In this article “restricted hours” means the period from 0700 hours to 1900 hours on Mondays to Saturdays inclusive.
b
for the Table in paragraph (6) substitute the following Table —
Table
(1) (2) (3) Item Prescribed hours Provision
1 0700 hours to 1900 hours on Mondays to Saturdays inclusive Schedule 2, Part II 2 1000 hours to 1600 hours on Mondays to Saturdays inclusive Schedule 2, Part III and Part IV Schedule 3
4
In Schedule 1 for “8 AM — 7 PM MONDAYS TO FRIDAYS INCLUSIVE” substitute “7 AM — 7 PM MONDAYS TO SATURDAYS INCLUSIVE”.
5
In Schedule 2 Part I and Part II for “8 AM — 7 PM MONDAYS TO FRIDAYS INCLUSIVE” substitute “7 AM — 7 PM MONDAYS TO SATURDAYS INCLUSIVE”.
6
In Schedule 2 Part III for “10 AM — 4 PM MONDAYS TO FRIDAYS INCLUSIVE” substitute “10 AM — 4 PM MONDAYS TO SATURDAYS INCLUSIVE”.
7
In Schedule 3 for “10 AM — 4 PM MONDAYS TO FRIDAYS INCLUSIVE” substitute “10 AM — 4 PM MONDAYS TO SATURDAYS INCLUSIVE”.
Signed in accordance with a direction from the Secretary of State
Derek Turner
Traffic Director for London
8th October 1999