Percentage rate and lower and upper limits for Class 4 contributions5
In section 15(3) and section 18(1) of the Act (Class 4 contributions recoverable under the Income Tax Acts and under regulations)7
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”.