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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations further amend regulation 96 of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (which relates to share fishermen). The Regulations amend paragraph (c) of that regulation by altering the special rate of any Class 2 contributions payable by share fishermen from £7.20 to £2.65.

The Regulations do not impose any new costs on business.