PART 2Rates, limits and thresholds for National Insurance contributions

Lower and upper limits of profits for Class 4 contributions5.

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

(a)

for “£8,164” (lower limit) in each place where it appears substitute “£8,424”; and

(b)

for “£45,000” (upper limit) in each place where it appears substitute “£46,350”.