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Social Security Act 1998

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Changes over time for: Section 59

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Changes to legislation:

Social Security Act 1998, Section 59 is up to date with all changes known to be in force on or before 27 February 2025. 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. Help about Changes to Legislation

59Levy of Class 4 contributions with income tax

(1)Schedule 2 to the Contributions and Benefits Act (levy of Class 4 contributions with income tax) and Schedule 2 to the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland) shall each be amended as follows.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In paragraph 3, sub-paragraph (1)(b) shall cease to have effect.

(4)In sub-paragraph (2) of paragraph 4, for the words “may either be charged” to the end there shall be substituted the words “shall be charged on him separately”.

(5)In sub-paragraph (1) of paragraph 6—

(a)for the words from “Sections 86” to “fault)” there shall be substituted the words “Section 86 of the [1970 c. 9.] Taxes Management Act 1970 (interest on overdue tax)”;

(b)for the words “as they apply” there shall be substituted the words “as it applies”.

F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 59(2) repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pts. 1, 2)

Commencement Information

I1S. 59 in force at 8.9.1998 by S.I. 1998/2209, art. 2(a), Sch. Pt. I (with art. 3)

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