3(1)Section 10A of the Social Security Contributions and Benefits Act 1992 (Class 1B contributions) has effect, for the tax year 2022-23, as if in subsection (6) for the words from “means” to the end there were substituted “is 14.53%”.
(2)Section 10A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1B contributions) has effect, for the tax year 2022-23, as if in subsection (6) for the words from “means” to the end there were substituted “is 14.53%”.
Commencement Information
I1Sch. para. 3 in force at Royal Assent