290(1)Amend Schedule 2 (levy of Class 4 contributions with income tax) as follows.U.K.
(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 ”.