There are currently no known outstanding effects for the National Insurance Contributions Act 2015, Paragraph 24.
24U.K.In section 4 (recovery of contributions where income tax recovery provisions not applicable)—
(a)in paragraph (a), for “, Class 1B and Class 2” substitute “ and Class 1B ”;
(b)after paragraph (a) insert—
“(aa)those Class 2 contributions in relation to which—
(i)the regulations mentioned in paragraph (a), and
(ii)Part 6 of the Taxes Management Act 1970 (collection and recovery),
do not apply,”.
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