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Social Security Act 1998
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Changes over time for: Section 59
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Social Security Act 1998, Section 59 is up to date with all changes known to be in force on or before 23 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.
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Changes and effects yet to be applied to Section 59:
- Sch. 2 para. 7A and cross-head inserted by 2012 c. 5 Sch. 2 para. 50(3)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 2 para. 7A and cross-head inserted by 2012 c. 5 Sch. 2 para. 50(3)
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F1S. 59(2) repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pts. 1, 2)
F2S. 59(6) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 10 Pt. I (with Sch. 8); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
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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