{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2008/schedule-1/paragraph-13",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2008/schedule-1/paragraph-13.json",
  "legislation": "ukpga/2008/16",
  "legislation_title": "National Insurance Contributions Act 2008",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2008",
  "path": "schedule/1/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Paragraph 2 of Schedule 4 (priority in bankruptcy etc: employee's contributions to occupational pension scheme) is amended as follows.\n(2) In sub-paragraph (5), in paragraph (b) of the definition of “reckonable earnings”, for “the applicable limit” substitute “ the upper accrual point ”.\n(3) Omit sub-paragraph (6).\n(4) The amendments made by this paragraph have effect in relation to payments made in a tax week falling in 2009-10 or any subsequent tax year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/16/schedule/1/paragraph/13",
    "retrieved_at": "2026-10-29T09:11:58.467239+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."
}