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10. For the purposes of section 5(1) of the Act (earnings limits and thresholds to be specified for each tax year in respect of Class 1 contributions), for the tax year which begins on 6th April 2001—
(a)the lower earnings limit (for primary Class 1 contributions) shall be £72;
(b)the upper earnings limit (for primary Class 1 contributions) shall be £575;
(c)the primary threshold (for primary Class 1 contributions) shall be £87; and
(d)the secondary threshold (for secondary Class 1 contributions) shall be £87.
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