
1 

(1) This Order may be cited as the Social Security (Contributions) (Re-rating) (No. 2) Order 1991 and shall come into force on 6th April 1992.
(2) In this Order “the Act” means the Social Security Act 1975.
2 

(1) Section 4 of the Act (incidence of Class 1 contributions) shall be amended in accordance with the provisions of this article.
(2) In subsection (6E) (secondary earnings brackets)—
(a) for the figure “£84.99” specified in respect of Bracket 1 there shall be substituted the figure “£89.99”;
(b) for the figures “£85.00” and “£129.99” specified in respect of Bracket 2 there shall be substituted respectively the figures “£90.00” and “£134.99”;
(c) for the figures “£130.00” and “£184.99” specified in respect of Bracket 3 there shall be substituted respectively the figures “£135.00” and “£189.99”;
(d) for the figure “£185.00” spin respect of Bracket 4 there shall be substituted the figure “£190.00”.
3 
In section 7 of the Act (Class 2 contributions)—
(a) in subsection (1) (weekly rate) for the figure “£5.15” there shall be substituted the figure “£5.35”;
(b) in subsection (5) (small earnings exception) for the figure “£2,900” there shall be substituted the figure “£3,030”.
4 
In section 8(1) of the Act (amount of Class 3 contributions) for the figure “£5.05” there shall be substituted the figure “£5.25”.
5 
In sections 9(2) and 10(1) of the Act (Class 4 contributions recoverable under Tax Acts and regulations)—
(a) for the figure “£5,900” (lower limit) wherever it appears there shall be substituted in each of those sections the figure “£6,120”;
(b) for the figure “£20,280” (upper limit) there shall be substituted in each of those sections the figure “£21,060”.
Signed by authority of the Secretary of State for Social Security.
Nicholas Scott
Minister of State,
Department of Social Security
18th December 1991We consent,
Irvine Patnick
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
19th December 1991