Lower and upper limits for Class 4 contributions4.

In sections 15(3) and 18(1) and (1A) of the Act15 and the Northern Ireland Act16 (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—

(a)

for “£7,755” (lower limit) in each place where it appears substitute “£7,956”; and

(b)

for “£41,450” (upper limit) in each place where it appears substitute “£41,865”.