# National Insurance Contributions Act 2008, Paragraph 12


(1) In section 45(1) (personal pensions: amount of minimum contributions), for “the current upper earnings limit for that week” substitute “ the upper accrual point ”.
(2) The amendment made by sub-paragraph (1) has effect in relation to 2009-10 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2008/16/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2008/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.