Exclusion of modifications from determination of rates for tax year 2023-24U.K.
This section has no associated Explanatory Notes
8No modification of a percentage made by this Act is to be taken into account for the purposes of sections 143(4) and 145(3) of the Social Security Administration Act 1992 (limit on power to alter contribution rates by reference to rates in preceding tax year) in relation to the tax year 2023-24.
Commencement Information
I1Sch. para. 8 in force at Royal Assent