Social Security Contributions and Benefits Act 1992U.K.
53U.K.In section 16 of the Social Security Contributions and Benefits Act 1992 (applications of Income Tax Acts and destination of Class 4 contributions), in subsection (1)(c), after “2009” insert “ and of Schedule 38 to the Finance Act 2012 ”.
Commencement Information
I1Sch. 38 para. 53 in force at 1.4.2013 by S.I. 2013/279, art. 2
54U.K.In paragraph 7B of Schedule 1 to that Act (collection of contributions other than through PAYE system), the reference in sub-paragraph (5A) to Part 10 of TMA 1970 includes a reference to this Schedule.
Commencement Information
I2Sch. 38 para. 54 in force at 1.4.2013 by S.I. 2013/279, art. 2