16In subsection (3) of section 172 of the Income and Corporation Taxes Act 1988 (exceptions from tax)—
(a)for the words “Class 1 contributions” there shall be substituted the words “secondary Class 1 contributions”; and
(b)for the words “lower earnings limit” there shall be substituted the words “earnings threshold”.
Commencement Information
I1Sch. 7 para. 16 in force at 6.4.1999 by S.I. 1999/418, art. 2(2)(3)(a)