Lower and upper limits for Class 4 contributions4
In each of sections 15(3), 18(1) and 18(1A) of the Act13 and sections 15(3), 18(1) and 18(1A) of the Northern Ireland Act14 (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—
a
for “£5,435” (lower limit) in each place where it appears, substitute “£5,715”; and
b
for “£40,040” (upper limit) in each place where it appears, substitute “£43,875”.