The Social Security (Contributions, Re-rating) Order 1988

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 “£4,590” (lower limit)(1) wherever that amount appears there shall be substituted in each of those sections “£4,750”;

(b)for “£15,340” (upper limit)(2) there shall be substituted in each of those sections “£15,860”.

(1)

See S.I. 1987/46, article 5(a).

(2)

See S.I. 1987/46, article 5(b).