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 “£6,490” (lower limit) wherever it appears there shall be substituted in each of those sections “£6,640”;

(b) for “£22,360” (upper limit) there shall be substituted in each of those sections “£22,880”.

(1)

Sections 15(3) and 18(1) were further amended by Article 5 of S.R. 1994 No. 79