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Income Tax (Trading and Other Income) Act 2005

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420(1)Amend section 15 (Class 4 contributions recoverable under the Income Tax Acts) as follows.U.K.

(2)In subsection (1)—

(a)for “annual profits or gains” substitute “ profits ”,

(b)omit the “and” at the end of paragraph (a),

(c)in paragraph (b) for “are profits or gains chargeable to income tax under Case I or Case II of Schedule D” substitute “ are profits chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 ”, and

(d)at the end of that paragraph insert and

(c)are not profits of a trade, profession or vocation carried on wholly outside the United Kingdom.

(3)In subsections (2), (3) and (3A) omit “or gains” in each place where they occur.

(4)Omit subsection (4).

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