Social Welfare Act, 1991

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Self-employment contributions.

14.—Subsection (4) of section 36 of the Act of 1990 is hereby amended by the substitution for paragraphs (b) and (c) of the following paragraphs:

“(b) 4 per cent. of reckonable income or reckonable emoluments, as the case may be, or the amount of £234, whichever is the greater, with effect from the 6th day of April, 1991, and

(c) 5 per cent. of reckonable income or reckonable emoluments, as the case may be, or the amount of £234, whichever is the greater, with effect from the 6th day of April, 1992.”.