{
  "url": "https://openlegislation.uk/social-security-contributions-re-rating-and-national-insurance-fund-payments-order-1997/article-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-re-rating-and-national-insurance-fund-payments-order-1997/article-5.json",
  "legislation": "uksi/1997/544",
  "legislation_title": "The Social Security (Contributions) (Re-rating and National Insurance Fund Payments) Order 1997",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-re-rating-and-national-insurance-fund-payments-order-1997",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Lower and upper limits for Class 4 contributions",
  "text": "In section 15(3) and section 18(1) of the Act (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—\n(a) for “£6,860” (lower limit) in each place where it appears, substitute “£7,010”;\n(b) for “£23,660” (upper limit) in both places where it appears, substitute “£24,180”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The lower and upper limits were further amended by article 5(b) and (c) of S.I. 1996/597 from 6th April 1996."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/544/article/5",
    "retrieved_at": "2026-10-29T12:23:51.410281+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."
}