# The Social Security (Contributions) (Re-rating) Order 1991, Article 5: Lower and upper limits for Class 4 contributions


In sections 9(2) and 10(1) of the Act (Class 4 contributions recoverable under Tax Acts and regulations)—
(a) for the figure £5,450 (lower limit) wherever it appears there shall be substituted in each of those sections the figure £5,900;
(b) for the figure £18,200 (upper limit) there shall be substituted in each of those sections the figure £20,280.

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Source: https://www.legislation.gov.uk/uksi/1991/505/article/5 (the official version)
Page: https://openlegislation.uk/social-security-contributions-re-rating-order-1991/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.