# National Insurance Contributions Act 2008, Paragraph 13


(1) Paragraph 2 of Schedule 4 (priority in bankruptcy etc: employee's contributions to occupational pension scheme) is amended as follows.
(2) In sub-paragraph (5), in paragraph (b) of the definition of “reckonable earnings”, for “the applicable limit” substitute “ the upper accrual point ”.
(3) Omit sub-paragraph (6).
(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.

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Source: https://www.legislation.gov.uk/ukpga/2008/16/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2008/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.