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Pensions Act 2014

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22(1)Section 142 of the Social Security Administration (Northern Ireland) Act 1992 (destination of contributions) is amended as follows.E+W+S

(2)In subsection (5)(e), after “those contributions;” insert—

(ea)in the case of Class 3A contributions, 15.5 per cent of the amount estimated to be the total of those contributions;.

(3)In subsection (8)(c), for “or (e)” substitute “ , (e) or (ea) ”.

Commencement Information

I1Sch. 15 para. 22 in force at 12.10.2015 by S.I. 2015/1670, art. 2(b)

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