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Self-employment contributions — increase in rate.
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14.— (1) Section 21 of the Principal Act is amended in—
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(a) subsection (1)(a), by substituting “4 per cent” for “3 per cent”,
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(b) subsection (1)(c), by substituting “4 per cent” for “3 per cent”, and
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(c) subsection (3)(a)(i), by substituting “4 per cent” for “3 per cent”.
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(2) This section comes into operation on 1 January 2011.
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