SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Social Security Contributions and Benefits Act 1992 (c. 4)

290

1

Amend Schedule 2 (levy of Class 4 contributions with income tax) as follows.

2

In paragraph 1 after paragraph (ab) insert—

ac

“ITA 2007” means the Income Tax Act 2007;

3

In paragraph 3—

a

in sub-paragraph (1)—

i

for “the Act of 1988” substitute “ ITA 2007 ”,

ii

in paragraph (a) for “sections 380 and 381” substitute “ sections 64 and 72 ”,

iii

in paragraph (c) for “section 385” substitute “ section 83 ”, and

iv

in paragraph (d) for “sections 388 and 389” substitute “ section 89 ”,

b

in sub-paragraph (2)—

i

omit “of the Act of 1988”,

ii

in paragraph (a) after “Chapter I of Part VII” insert “ of the Act of 1988 and Chapters 2 and 3 of Part 3 and sections 457, 458 and 459 of ITA 2007 ”,

iii

in paragraph (b) for “section 353” substitute “ section 383 of ITA 2007 ”,

iv

omit paragraph (c), and

v

in paragraph (d) for “section 390” substitute “ sections 88 and 94 of ITA 2007 ”,

c

in sub-paragraph (4) for “total income” substitute “ net income ”,

d

in sub-paragraph (5)—

i

omit paragraph (a), and

ii

in paragraph (b) for “section 353 of that Act” substitute “ section 383 of ITA 2007 ”.

4

In paragraph 9(4) for “section 832 of the Act of 1988” substitute “ section 989 of ITA 2007 ”.