Lower and upper limits for Class 4 contributions5.

In each of sections 15(3) and 18(1) of the Act17 and sections 15(3) and 18(1) of the Northern Ireland Act18 (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—

(a)

for “£4,385” (lower limit) in each place where it appears, there shall be substituted “£4,535”; and

(b)

for “£27,820” (upper limit) there shall be substituted “£29,900”.