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National Insurance Contributions Act 2008

This section has no associated Explanatory Notes

8(1)Section 8 (meaning of “contracted-out employment” etc) is amended as follows.U.K.

(2)In subsection (2), in the definition of “minimum payment”, for “the current upper earnings limit” substitute “ the applicable limit ”.

(3)After that subsection insert—

“(2A)In subsection (2) “the applicable limit” means—

(a)in relation to a tax year before 2009-10, the upper earnings limit;

(b)in relation to 2009-10 or any subsequent tax year, the upper accrual point.”