SI 2022/1329 The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022

Published on: 15 December 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Social Security Contributions and Benefits Act 1992 (and its Northern Ireland equivalent), the Social Security (Contributions) Regulations 2001 (SI 2001/1004), and related legislation to introduce the Lower Profits Threshold (LPT).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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