Lower and upper limits for Class 4 contributions4.

In each of sections 15(3), 18(1) and 18(1A) of the Act17 and sections 15(3), 18(1) and 18(1A) of the Northern Ireland Act18 (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—

(a)

for “£5,035” (lower limit) in each place where it appears, substitute “£5,225”; and

(b)

for “£33,540” (upper limit) in each place where it appears, substitute “£34,840”.