{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2008/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2008/schedule-1/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 23 is amended as follows.\n(2) In subsection (3)(a), for “subsection” substitute “ subsections (3A) and ”.\n(3) After subsection (3) insert—\n“(3A) For the purposes specified in section 22(2)(b) (additional pension), subsection (3)(a) has effect in relation to 2009-10 and subsequent tax years as if the reference to the upper earnings limit were to the upper accrual point.”",
  "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/3",
    "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."
}