{
  "url": "https://openlegislation.uk/social-security-contributions-re-rating-no-2-order-northern-ireland-1991/article-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-re-rating-no-2-order-northern-ireland-1991/article-5.json",
  "legislation": "nisr/1991/542",
  "legislation_title": "The Social Security (Contributions) (Re-rating) (No. 2) Order (Northern Ireland) 1991",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-re-rating-no-2-order-northern-ireland-1991",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Lower and upper limits for Class 4 contributions",
  "text": "In sections 9(2) and 10(1) of the Act (Class 4 contributions recoverable under Tax Acts and regulations)—\n(a) for “£5,900” (lower limit) wherever it appears there shall be substituted in each of those sections “£6,120”;\n(b) for “£20,280” (upper limit) there shall be substituted in each of those sections “£21,060”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See Article 5(a) of S.R. 1991 No. 73"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See Article 5(b) of S.R. 1991 No. 73"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1991/542/article/5",
    "retrieved_at": "2026-10-29T02:59:11.582219+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."
}