Lower and upper limits for Class 4 contributions
5. In sections 9(2) and 10(1) of the Act (Class 4 contributions recoverable under Tax Acts and regulations)—
(a)for “£5,450”(1) (lower limit) wherever it appears there shall be substituted in each of those sections “£5,900”;
(b)for “£18,200”(2) (upper limit) there shall be substituted in each of those sections “£20,280”.
(1)
See Article 5(a) of S.R. 1990 No. 71
(2)
See Article 5(b) of S.R. 1990 No. 71