Lower and upper limits for Class 4 contributions4
In sections 15(3) and 18(1) and (1A) of the Act12 and the Northern Ireland Act13 (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—
a
for “£5,715” (lower limit) in each place where it appears, substitute “£7,225”; and
b
for “£43,875” (upper limit) in each place where it appears, substitute “£42,475”.