
1 

(1) These regulations, which may be cited
as the National Insurance (Graduated Contributions and Non-participating Employments—Consequential)
Regulations 1966, shall come into operation on 5th October 1966.
(2) In these regulations, unless the context
otherwise requires:—
 “the Act”
means the National Insurance
Act 1965;
 “the Act of 1966”
means the National Insurance
Act 1966;
 “the Assessment Regulations”
 means the 
National Insurance (Assessment of Graduated Contributions) Regulations 1960
;

 “the Assurance Regulations”
 means the 
National Insurance (Non-participation—Assurance of Equivalent Pension
Benefits) Regulations 1960;
 “the Miscellaneous Provisions
Regulations” means the National Insurance (Graduated Contributions
and Non-participating Employments—Miscellaneous Provisions) Regulations
1960;
and other expressions have the same meanings as in the Act.
(3) References in these regulations to any
enactment or regulation shall, except in so far as the context otherwise requires,
be construed as references to that enactment or regulation as amended or extended
by or under any other enactment, order or regulation.
(4) The rules for the construction of Acts
of Parliament contained in the 
Interpretation Act 1889 shall apply in relation
to this instrument and in relation to the revocations effected by it as if
this instrument and the regulations revoked were Acts of Parliament, and as
if each revocation were a repeal.
2 
In the Assurance Regulations, after 
regulation 20, there shall be inserted the following
regulation:—“
21 
For the purposes of section 58
of the National Insurance Act 1965,
as amended (payments
in lieu of contributions) the graduated contributions (payable by the insured
person and his employer) referred to in paragraph
(a) of that section shall, in respect of any
contribution week beginning after 5th October 1966, be taken in each case
as 7s. 8d.”
3 
In paragraph (b) of regulation 9 of
the Assessment Regulations (annual maximum), after the words “6th
April 1963” there shall be inserted the words “and
before 6th April 1966”, and at the end of the said 
regulation 9 there shall be added:—“
(c) in respect of the income
tax year beginning on 6th April 1966, shall, if the graduated contributions
so paid in that year amount to £23 12s. 7d. or more, be £23 2s.
7d.;

(d) in respect of any income tax
year ending after 6th April 1967, shall, if the graduated contributions so
paid in that year amount to £26 6s. 9d. or more, be £25 16s. 9d.”
4 

(1) In regulation
2 of the Miscellaneous Provisions Regulations
(computation of remuneration), for 
paragraphs (1)and (2) , there shall
be substituted the following:—“
(1) Where payments are
made to a person on account of remuneration in two or more employments under
the same employer which include both an employment which is, and an employment
which is not, at the time of payment in respect thereof a non-participating
employment, and, under section 4(3)(a)
of the National Insurance Act 1965,
those payments fall to be aggregated and treated as a single payment of remuneration
in one employment, that one employment shall, for the purposes of the said 
section 4(3)(a), be taken to be—
(a) an employment which is at the time of
the payment a non-participating employment, if at the time of the payment
(or each payment if there is more than one) in respect of participating employment
which falls to be aggregated the person is employed in a non-participating
employment under that employer; and
(b) subject to the provisions of 
paragraph (2A) of this regulation, in any other
case an employment which is at the time of the payment a participating employment;
and for the purposes of this Part of these regulations a “participating employment” means an employment which is not a non-participating employment.

(2) Subject to the provisions of 
paragraph (2B) of this regulation and without
prejudice to the provisions of section 4(5)
of the National Insurance Act 1965
as to the disregarding of payments of remuneration, where a payment on account
of a person's remuneration in a participating employment is made at a time
when he is employed in a non-participating employment under the same employer,
then, if that payment does not fall to be aggregated under 
section 4(3)(a) of that Act with a payment
of remuneration from the other employment, the payment shall, for the purpose
of graduated contributions, be treated as a payment on account of remuneration
in an employment which is at the time of the payment a non-participating employment.


(2A) Where
a payment (hereafter in this paragraph called “the
payment in question”) on account of a person's remuneration
in a participating employment is made at a time when that employment and his
employment in a non-participating employment under the same employer have
both come to an end, then, if the last payment made on account of his remuneration
in that participating employment before that participating employment came
to an end fell (or would but for its being made before 5th October 1966 have
fallen) under the provisions of paragraph (1)
 or paragraph (2)
of this regulation to be treated as a payment on account or remuneration in
an employment which was at the time of the payment a non-participating employment,
the said provisions shall apply as if the payment in question had been made
at a time when the said person was employed in the non-participating employment
under that employer.

(2B) The provisions of 
paragraph (2) of this regulation shall not
apply in a case where, having regard to the arrangements which are or might
reasonably be made for the calculation and payment of the remuneration, it
is not reasonably practicable at or before the time of the payment for any
of the persons calculating or making the payment to have such information
about the other employment as would enable them to know whether the provisions
in question were applicable.”
(2) In paragraph
(3) of the said Regulation 2, the words 
“of paragraph (1)”
 shall be omitted.
5 
For regulation 4
of the Miscellaneous Provisions Regulations (calculation of excess graduated
contributions), there shall, in relation to the income tax year ending 5th
April 1967 and any subsequent income tax year, be substituted the following:—
“
4 
For the purposes of section 56(3)
 of the National Insurance Act 1965
, as amended by 
Schedule 1 paragraph 6 to the National
Insurance Act 1966 (which relates to the determination
of any question as to the amount, if any, by which the graduated contributions
paid by certain persons in respect of remuneration paid in any income tax
year exceeded the amount prescribed under section
4(4) of the National Insurance Act
1965)—
(a) a person's employment in a non-participating
employment shall be treated as continuing until, and as coming to an end at,
the time at which it is treated for the purpose of the provisions of 
Part III of the National Insurance
Act 1965 relating to payments in lieu of contributions
as having come to an end:Provided that the Minister, in any case in which she extends
or has extended the period during which, for the purpose of the said provisions
of Part III of
that Act, a person's employment is not to be treated as having come to an
end or an interruption therein is to be disregarded, may direct that the employment
shall be treated for the purposes of the said 
section 56(3) as coming to an end at such earlier
time as she may specify, being a time not earlier than that at which but for
the extension it would have been treated for those purposes as coming to an
end;
(b) the prescribed manner and period for
such an application as is referred to in the said 
Schedule 1 paragraph 6 in relation to any income
tax year shall be, respectively, in writing to the Minister and not later
than six years after the end of the income tax year in question:Provided that (except where the Minister in her absolute
discretion allows to the contrary) an application shall be deemed not to have
been made within the prescribed time if it is made after the beginning of
the first week in respect of which the person concerned was (subject to any
provision as to earnings) entitled to receive payment of a retirement pension;

(c) the prescribed amount of the graduated
contribution deemed to have been paid by an insured person on the first day
of any contribution week such as is referred to in the said 
section 56(3) shall be taken as 7s. 8d., so,
however, that not more than one such contribution shall be deemed to have
been paid in any one contribution week.”
Margaret Herbison
Minister of Social Security
12th August 1966Joseph Harper
George Lawson
Two of the Lords Commissioners of Her Majesty's Treasury
15th August 1966