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The Social Security (Contributions) (Re-rating) (No. 2) Order (Northern Ireland) 1991

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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 “£5,900” (1) (lower limit) wherever it appears there shall be substituted in each of those sections “£6,120”;

(b)for “£20,280” (2) (upper limit) there shall be substituted in each of those sections “£21,060”.

(1)

See Article 5(a) of S.R. 1991 No. 73

(2)

See Article 5(b) of S.R. 1991 No. 73

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