The Social Security (Contributions) (Re-rating and Northern Ireland National Insurance Fund Payments) Order (Northern Ireland) 1996

Amount of, and lower and upper limits for, Class 4 contributions

5.  In sections 15(3) and 18(1) of the Act(1) (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—

(a) for “7·3 per cent.” (amount of contribution) there shall be substituted in each of those sections “6 per cent.”;

(b) for “£6,640” (lower limit) wherever it appears there shall be substituted in each of those sections “£6,860”;

(c) for “£22,880” (upper limit) there shall be substituted in each of those sections “£23,660”.

(1)

The amount of contribution was amended by Article 5 of S.R. 1994 No. 79 and the lower and upper limits were further amended by Article 5 of S.R. 1995 No. 79