{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2002/schedule-1/paragraph-16",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2002/schedule-1/paragraph-16.json",
  "legislation": "ukpga/2002/19",
  "legislation_title": "National Insurance Contributions Act 2002",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2002",
  "path": "schedule/1/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "(1) Section 141 (annual review of contributions) is amended as follows.\n(2) In subsection (4)(d), for the words from “section 15(3)” onwards substitute “ subsection (3) of section 15 as the upper limit of profits or gains to be taken into account for the purposes of Class 4 contributions under that section and as the lower limit of profits or gains to be taken into account for those purposes under paragraph (a) of that subsection. ”\n(3) In subsection (5)—\n(a) for “specified in section 15(3) of the Contributions and Benefits Act” substitute “ referred to in subsection (4)(d) above ”, and\n(b) for “18(1) of that Act” substitute “ 18 of the Contributions and Benefits Act ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    },
    {
      "type": "repealed",
      "affecting": "nia/2008/1",
      "affecting_title": "Pensions Act (Northern Ireland) 2008"
    },
    {
      "type": "repealed",
      "affecting": "nia/2007/2",
      "affecting_title": "Welfare Reform Act (Northern Ireland) 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/19/schedule/1/paragraph/16",
    "retrieved_at": "2026-10-29T09:19:31.742719+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}