National Insurance Contributions Act 2008
| Act of Parliament | |
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| Long title | An Act to make provision in connection with the upper earnings limit for national insurance contributions (including in particular provision about the upper accrual point). |
|---|---|
| Citation | 2008 c. 16 |
| Introduced by | Alistair Darling (Commons) Lord McKenzie of Luton[1] (Lords) |
| Dates | |
| Royal assent | 21 July 2008 |
| Commencement |
|
| Other legislation | |
| Amends | |
Status: Current legislation | |
| History of passage through Parliament | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the National Insurance Contributions Act 2008 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
The National Insurance Contributions Act 2008 (c. 16) is an act of the Parliament of the United Kingdom which amends the law in relation to National insurance contribution.
Provisions
The act harmonised the National Insurance upper earnings limit with the threshold for higher rate income tax.[2] The Government described the legislation as creating one of the simplest personal tax structures among developed countries.[3]
Reception
The Conservative spokesperson, David Gauke, criticised the legislation for in his view, leading to individuals paying more in national insurance contributions, but not receiving additional benefit as a consequence.[4]
Provisions
Commencement
This section extends to each part of the United Kingdom.[5]
Section 6(2) provides that paragraph 6(3) of Schedule 1, and Schedule 2 so far as relating to the repeals mentioned in that paragraph, come into force on the day appointed by an order under section 30(2) of the Pensions Act 2007 for the coming into force of paragraph 45(2) of Schedule 4 to that Act.
Section 6(1) provides that the rest of the act came into force at the end of the period of two months that began on the date on which it was passed. The word "months" means calendar months.[6] The day (that is to say, 21 July 2008) on which the act was passed (that is to say, received royal assent) is included in the period of two months.[7] This means that the rest of the act came into force on 21 September 2008.
Notes
References
- Halsbury's Statutes,
- Current Law Statutes Annotated 2008
- ↑ "National Insurance Contributions Act 2008 - Parliamentary Bills". bills.parliament.uk. UK Parliament. Retrieved 7 July 2021.
- ↑ "The Queen's speech: bill by bill". The Guardian. 6 November 2007. Retrieved 26 February 2026.
- ↑ "Yesterday in parliament". The Guardian. 18 December 2007. Retrieved 26 February 2026.
- ↑ "Yesterday in parliament". The Guardian. 1 February 2008. Retrieved 26 February 2026.
- ↑ The National Insurance Contributions Act 2008, section 5(3)
- ↑ The Interpretation Act 1978, section 5 and Schedule 1
- ↑ Hare v Gocher [1962] 2 QB 641, [1962] 2 All ER 673; Trow v Ind Coope (West Midlands) Ltd [1967] 2 QB 899 at 909, [1967] 2 All ER 900, CA.
External links
- Text of the National Insurance Contributions Act 2008 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
- Text of the National Insurance Contributions Act 2008 as originally enacted or made within the United Kingdom, from legislation.gov.uk.
- Explanatory notes to the National Insurance Contributions Act 2008.