78 Class 1B contributions: Northern Ireland.N.I.
This section has no associated Explanatory Notes
In section 10A of the M1Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1B contributions), for subsection (6) (level of Class 1B percentage) there shall be substituted—
“(6)In subsection (3) above “the Class 1B percentage” means a percentage rate equal to that specified as the secondary percentage in section 9(2) above for the tax year in question.”