SCHEDULES

SCHEDULE 2 Levy of Class 4 contributions with income tax

Interpretation

1

In this Schedule—

a

“the Act of 1988” means the M1Income and Corporation Taxes Act1988;

F2ab

“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;

F3ac

“ITA 2007” means the Income Tax Act 2007;

F1b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

“year” means year of assessment within the meaning of F4the Income Tax Acts (see section 989 of ITA 2007).