{
  "url": "https://openlegislation.uk/social-security-contributions-re-rating-order-1988/article-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-re-rating-order-1988/article-5.json",
  "legislation": "uksi/1988/675",
  "legislation_title": "The Social Security (Contributions, Re-rating) Order 1988",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-re-rating-order-1988",
  "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 “£4,590” (lower limit) wherever that amount appears there shall be substituted in each of those sections “£4,750”;\n(b) for “£15,340” (upper limit) there shall be substituted in each of those sections “£15,860”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See S.I. 1987/46, article 5(a)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See S.I. 1987/46, article 5(b)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/675/article/5",
    "retrieved_at": "2026-10-29T16:08:06.056410+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."
}