The Social Security (Contributions) (Re-rating and Northern Ireland National Insurance Fund Payments) Order (Northern Ireland) 1997 No. 114

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 “£6,860” (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”.

(1)

Sections 15(3) and 18(1) were further amended by Article 5 of S.R. 1996 No. 72