Income Tax Act 2007

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) U.K.

291 U.K. The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.

292 U.K. In section 4A(3)(i)(i) (earnings of workers supplied by service companies etc) for “section 839 of the Income and Corporation Taxes Act 1988” substitute “ section 993 of the Income Tax Act 2007 ”.

293 (1) Amend Schedule 2 (Schedule 2 to the Social Security Contributions and Benefits Act 1992: 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 ”.