Pensions (No. 2) Act (Northern Ireland) 2008

This section has no associated Explanatory Notes

10—(1) Section 37 (reduced rates of Class 1 contributions for members of salary related contracted-out schemes) is amended as follows.N.I.

(2) In subsection (1) for “the applicable limit for that week” substitute “ the upper accrual point ”.

(3) Omit subsection (1ZA).

(4) The amendments made by this paragraph have effect in relation to 2009–10 and subsequent tax years.