Lower and upper limits for Class 4 contributions
5. In each of sections 15(3) and 18(1) of the Act(1) and sections 15(3) and 18(1) of the Northern Ireland Act(2) (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—
(a)for “£4,385” (lower limit) in each place where it appears, there shall be substituted “£4,535”; and
(b)for “£27,820” (upper limit) there shall be substituted “£29,900”.