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CHAPTER II |
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NATIONAL INSURANCE CONTRIBUTIONS |
| New threshold for primary Class 1 contributions. |
70. Schedule 9 (which amends the Contributions and Benefits Act, the Administration Act and the Pension Schemes Act 1993 so as to make provision for and in connection with the introduction of a new primary threshold for primary Class 1 contributions) shall have effect.
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| New threshold for primary Class 1 contributions: Northern Ireland. |
71. Schedule 10 (which amends the Social Security Contributions and Benefits (Northern Ireland) Act 1992, the Social Security Administration (Northern Ireland) Act 1992 and the Pension Schemes (Northern Ireland) Act 1993 so as to make provision for and in connection with the introduction for Northern Ireland of a new primary threshold for primary Class 1 contributions) shall have effect.
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| Class 1B contributions. |
72. In section 10A of the Contributions and Benefits Act (Class 1B contributions), for subsection (6) (level of Class 1B percentage) there shall be substituted-
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"(6) In subsection (3) above "the Class 1B percentage" means a percentage rate equal to that specified as the secondary percentage in section 9(2) above for the tax year in question."
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| Class 1B contributions: Northern Ireland. |
73. In section 10A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1B contributions), for subsection (6) (level of Class 1B percentage) there shall be substituted-
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"(6) In subsection (3) above "the Class 1B percentage" means a percentage rate equal to that specified as the secondary percentage in section 9(2) above for the tax year in question."
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