{
  "url": "https://openlegislation.uk/national-insurance-contributions-increase-of-thresholds-act-2022/section-2",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-increase-of-thresholds-act-2022/section-2.json",
  "legislation": "ukpga/2022/16",
  "legislation_title": "National Insurance Contributions (Increase of Thresholds) Act 2022",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-increase-of-thresholds-act-2022",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Increase in lower limit of profits for Class 4 contributions",
  "text": "(1) In sections 15(3)(a) and 18(1)(c) and (1A)(a) of—\n(a) the Social Security Contributions and Benefits Act 1992, and\n(b) the Social Security Contributions and Benefits (Northern Ireland) Act 1992,\nfor “£9,880” (the lower limit of profits) substitute “£11,908”.\n(2) The amendments made by subsection (1) are treated as having come into force on 6 April 2022.\n(3) In those sections, for “£11,908” (as substituted by subsection (1)) substitute “£12,570”.\n(4) The amendments made by subsection (3) come into force on 6 April 2023.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 2 in force at Royal Assent"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/16/section/2",
    "retrieved_at": "2026-10-29T08:57:15.780900+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."
}