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The Social Security (Contributions) (Re-rating and National Insurance Fund Payments) Order 1996
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- UK Statutory Instruments
- 1996 No. 597
- Article 5
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Percentage rate and lower and upper limits for Class 4 contributions
5. In section 15(3) and section 18(1) of the Act (Class 4 contributions recoverable under the Income Tax Acts and under regulations)(1)
(a)for the percentage rate figure “7.3 per cent.” in both places where it appears there shall be substituted the figure “6 per cent.”;
(b)for the figure “£6,640” (lower limit) in each place where it appears there shall be substituted the figure “£6,860”;
(c)for the figure “£22,880” (upper limit) in both places where it appears there shall be substituted the figure “£23,660”.
(1)
The lower and upper limits were further amended by article 5 of S.I. 1995/561 from 6th April 1995 and the percentage rate figure was amended by article 5 of S.I. 1994/544 from 6th April 1994.
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