# The Social Security (Contributions) (Re-rating) Order (Northern Ireland) 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 “£5,450” (lower limit) wherever it appears there shall be substituted in each of those sections “£5,900”;
(b) for “£18,200” (upper limit) there shall be substituted in each of those sections “£20,280”.

---
Source: https://www.legislation.gov.uk/nisr/1991/73/article/5 (the official version)
Page: https://openlegislation.uk/social-security-contributions-re-rating-order-northern-ireland-1991/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.