
1 
This Order may be cited as the Social Security (Reduced Rates of Class 1 Contributions, and Rebates) (Money Purchase Contracted-out Schemes) Order 1998 and shall come into force on 6th April 1999.
2 
For the purposes of section 42A of the Pension Schemes Act 1993 (reduced rates of Class 1 contributions, and rebates)—
(a) the appropriate flat-rate percentage in respect of earners for the tax years 1999–2000 to 2001–2002, in the case of a primary Class 1 contribution is 1.6 per cent., and in the case of a secondary Class 1 contribution is 0.6 per cent.;
(b) the appropriate age-related percentages in respect of earners for the tax years 1999–2000 to 2001–2002 are the percentages specified in the Table set out in the Schedule to this Order, by reference to the earners' ages on the last day of the preceding tax year.
3 
In the Social Security (Reduced Rates of Class 1 Contributions and Rebates) (Money Purchase Contracted-out Schemes) Order 1996—
(a) in article 2, for the words “to 2001–02” (in both places where they occur) there shall be substituted the words “and 1998–99”; and
(b) in the Table in the Schedule, the columns relating to the tax years 1999–2000, 2000–2001 and 2001–2002 shall be omitted.
Signed by authority of the Secretary of State for Social Security.
John Y. Denham
Parliamentary Under-Secretary of State,
Department of Social Security
1st April 1998
SCHEDULE
Article 2

TABLE
Age on last day of preceding tax year Appropriate age-related percentages for the tax year
 1999–2000 2000–2001 2001–2002
15 2.2 2.2 2.2
16 2.2 2.2 2.2
17 2.3 2.3 2.3
18 2.3 2.3 2.3
19 2.3 2.4 2.4
20 2.4 2.4 2.4
21 2.5 2.5 2.5
22 2.5 2.5 2.5
23 2.6 2.6 2.6
24 2.6 2.6 2.6
25 2.7 2.7 2.7
26 2.7 2.7 2.7
27 2.8 2.8 2.8
28 2.9 2.9 2.9
29 2.9 2.9 2.9
30 3.0 3.0 3.0
31 3.0 3.0 3.0
32 3.1 3.1 3.1
33 3.2 3.2 3.2
34 3.2 3.2 3.3
35 3.3 3.3 3.3
36 3.4 3.4 3.4
37 3.5 3.5 3.5
38 3.7 3.6 3.5
39 3.8 3.8 3.7
40 4.0 3.9 3.8
41 4.2 4.1 4.0
42 4.4 4.3 4.2
43 4.6 4.5 4.4
44 5.0 4.7 4.6
45 5.6 5.1 4.8
46 6.3 5.7 5.2
47 7.1 6.4 5.8
48 8.0 7.2 6.6
49 8.8 8.2 7.4
50 9.0 9.0 8.4
51 9.0 9.0 9.0
52 9.0 9.0 9.0
53 9.0 9.0 9.0
54 9.0 9.0 9.0
55 9.0 9.0 9.0
56 9.0 9.0 9.0
57 9.0 9.0 9.0
58 9.0 9.0 9.0
59 9.0 9.0 9.0
60 9.0 9.0 9.0
61 9.0 9.0 9.0
62 9.0 9.0 9.0
63 9.0 9.0 9.0