SCHEDULES

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

Part III Health Service allocation

I19

1

Section 142 of the M1Social Security Administration (Northern Ireland) Act 1992 is amended as follows.

2

In subsection (5)—

a

in paragraph (a), for “the lower earnings limit” substitute “ the primary threshold ”; and

b

in paragraph (b), before “earnings” insert “ total ”.

3

In subsection (6A)—

a

for “the lower or upper earnings limit” substitute “ the primary threshold or the upper earnings limit ”; and

b

for “that limit prescribed under section 8(3)” substitute “ that threshold or limit prescribed under section 5(4) ”.