# National Insurance Contributions Act 2008, Paragraph 8


(1) Section 8 (meaning of “contracted-out employment” etc) is amended as follows.
(2) In subsection (2), in the definition of “minimum payment”, for “the current upper earnings limit” substitute “ the applicable limit ”.
(3) After that subsection insert—
“(2A) In subsection (2) “the applicable limit” means—
(a) in relation to a tax year before 2009-10, the upper earnings limit;
(b) in relation to 2009-10 or any subsequent tax year, the upper accrual point.”

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Source: https://www.legislation.gov.uk/ukpga/2008/16/schedule/1/paragraph/8 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2008/schedule-1/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.