Part 1: Secondary Class 1 Contributions Upper secondary threshold Section 8: Upper secondary threshold for earnings
Section 8(1) provides that a UST for secondary Class 1 NICs specifically in relation to veterans and Freeport earners will be set for every tax year. This section allows for different USTs to be set for veterans and Freeport employees.
	Section 8(2) provides the Treasury with a regulation-making power to specify the amounts of the veterans UST and the Freeports UST.
	Section 8(3) specifies that the veterans UST for the 2021-22 tax year, and the Freeports and veterans USTs for the 2022-23 tax year, can be set retrospectively.
	Section 8(4) applies the regulation-making power in section 5(4) to (6) of SSCBA 1992 for the purposes of prescribing equivalents to the UST for earners paid otherwise than weekly.