- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Social Security Contributions and Benefits (Northern Ireland) Act 1992
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Rhagor o Adnoddau
Changes over time for: Paragraph 8
Alternative versions:
- 01/07/1992- Amendment
- 04/03/1999- Amendment
- 01/04/2024
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Point in time view as at 01/04/2024.
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Social Security Contributions and Benefits (Northern Ireland) Act 1992, Paragraph 8 is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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8N.I.The provisions of Part V of the Taxes Management Act 1970 (appeals, etc.) shall apply with the necessary modifications in relation to Class 4 contributions as they apply in relation to income tax; [F1but nothing in this Schedule affects the extent to which the Income Tax Acts apply with respect to any decision falling to be made—]
(a)under subsection (1) of section 17 above or subsection (1) of section 17 of the Northern Ireland Contributions and Benefits Act as to whether by regulations under that subsection a person is excepted from liability for Class 4 contributions, or his liability is deferred; or
(b)under regulations made by virtue of section 17(3) or (4) or 18 above or section 17(3) or (4) or 18 of the Northern Ireland Contributions and Benefits Act.
Textual Amendments
F1Words in Sch. 2 para. 8 substituted (4.3.1999 for specified purposes and 1.4.1999 otherwise) by 1999 c. 2, s. 18, Sch. 7 para. 17; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (subject to arts. 3-6)
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