SCHEDULES

SCHEDULE 10 New threshold for primary Class 1 contributions: Northern Ireland

Part II Reduced contributions in respect of members of contracted-out schemes

Payments by Inland Revenue out of and into National Insurance Fund

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1

Section 172 of the M1Pension Schemes (Northern Ireland) Act 1993 is amended as follows.

2

In subsection (1)(za), for “section 38A(3)” substitute “ section 37(1D) or section 38A(2C) or (3) ”.

3

In subsection (7), for “section 38A(5) or” substitute “ section 37(1E), 38A(2D) or (5) or ”.