Paragraph 3 Class 1B contributionsI1

Section 10A of the Social Security Contributions and Benefits Act 1992 (Class 1B contributions) has effect, for the tax year 2022-23, as if in subsection (6) for the words from “means” to the end there were substituted “is 14.53%”.

Section 10A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 1B contributions) has effect, for the tax year 2022-23, as if in subsection (6) for the words from “means” to the end there were substituted “is 14.53%”.