# The Social Security (Contributions) (Re-rating and National Insurance Fund Payments) Order 1997, Article 5: Lower and upper limits for Class 4 contributions


In section 15(3) and section 18(1) of the Act (Class 4 contributions recoverable under the Income Tax Acts and under regulations)—
(a) for “£6,860” (lower limit) in each place where it appears, substitute “£7,010”;
(b) for “£23,660” (upper limit) in both places where it appears, substitute “£24,180”.

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Source: https://www.legislation.gov.uk/uksi/1997/544/article/5 (the official version)
Page: https://openlegislation.uk/social-security-contributions-re-rating-and-national-insurance-fund-payments-order-1997/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.