SCHEDULES

SCHEDULE 2Levy of Class 4 contributions with income tax

Interpretation

1

In this Schedule—

a

“the Act of 1988” means the [1988 c. 1.] Income and Corporation Taxes Act 1988;

b

“the Act of 1990” means the [1990 c. 1.] Capital Allowances Act 1990;

c

“year” means year of assessment within the meaning of the Act of 1988.