Welfare Reform and Pensions Act 1999 (c. 30)

Part V E+W+S Welfare

Chapter II U.K. National Insurance contributions

78 Class 1B contributions: Northern Ireland. N.I.

In section 10A of the M1 Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1B contributions), for subsection (6) (level of Class 1B percentage) there shall be substituted—

“(6) In subsection (3) above “the Class 1B percentage” means a percentage rate equal to that specified as the secondary percentage in section 9(2) above for the tax year in question.”

Marginal Citations

M1 1992 c. 7.