SCHEDULES

SCHEDULE 10New threshold for primary Class 1 contributions: Northern Ireland

Part IIIHealth Service allocation

9

1

Section 142 of the [1992 c. 8.] Social Security Administration (Northern Ireland) Act 1992 is amended as follows.

2

In subsection (5)—

a

in paragraph (a), for “the lower earnings limit” substitute “the primary threshold”; and

b

in paragraph (b), before “earnings” insert “total”.

3

In subsection (6A)—

a

for “the lower or upper earnings limit” substitute “the primary threshold or the upper earnings limit”; and

b

for “that limit prescribed under section 8(3)” substitute “that threshold or limit prescribed under section 5(4)”.