PART 2Rates, limits and thresholds for National Insurance contributions

Amendments to the National Insurance Contributions Act 2022I16

In section 8 of the National Insurance Contributions Act 2022 (upper secondary threshold for earnings: freeport tax site employees and armed forces veterans)—

a

in subsection (1) for “year beginning with 6 April 2022” substitute “years beginning with 6 April 2022 and 6 April 2023”; and

b

in subsection (2) for “and 6 April 2022” substitute “, 6 April 2022 and 6 April 2023”.