National Insurance Contributions Bill - House of Commons Bills Session 2007-08, 7 (Paperback)
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This Government Bill contains two substantive measures: the removal of the restriction on exercise of the delegated power to set the upper earnings limit for National Insurance contributions, in order to allow that limit to be aligned with the point at which higher rate income tax becomes payable from 6th April 2009; and the early introduction of the upper accrual point for state second pensions that was included in the Pensions Act 2007 also from 6th April 2009. Explanatory Notes to the Bill, prepared by the Treasury, are published separately as HCB 7-EN (ISBN 9780215803061).
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