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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 “£6,860” (lower limit) wherever it appears there shall be substituted in each of those sections “£7,010”;
(b)for “£23,660” (upper limit) there shall be substituted in each of those sections “£24,180”.
Sections 15(3) and 18(1) were further amended by Article 5 of S.R. 1996 No. 72
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