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3.—(1) In section 8 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(1) (calculation of primary Class 1 contributions), in subsection (2)(b) (by virtue of which the main primary percentage is 9 per cent.) for “9 per cent.” substitute “10 per cent.”.
(2) Paragraph (1) comes into operation on 6th April 1994.
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