Rate of and small earnings exception from Class 2 contributions2

In both section 11 of the Act12 and section 11 of the Northern Ireland Act13 (Class 2 contributions)–

a

in subsection (1) (weekly rate) for “£2.00” substitute “£2.05”; and

b

in subsection (4) (small earnings exception) for “£4,095” substitute “£4,215”.