6(1)[F1Section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC)] shall apply in relation to any amount due in respect of Class 4 contributions [F2as it applies] in relation to income tax; and [F3section 102 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC)] shall, with the necessary modifications, apply in relation to Class 4 contributions as it applies in relation to income tax.U.K.
F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in Sch. 2 para. 6(1) substituted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), art. 9(a)
F2Words in Sch. 2 para. 6(1) substituted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 59(5)(b), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1 (with art. 3)
F3Words in Sch. 2 para. 6(1) substituted (31.10.2011) by The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701), art. 9(b)
F4Sch. 2 para. 6(2) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 3(6), 28(3), Sch. 10 Pt. 1; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)