SCHEDULES

SCHEDULE 2 Levy of Class 4 contributions with income tax

Trustees, etc.

5

In any circumstances in which apart from this paragraph a person would—

F3a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

by virtue of F1section 8 of ITTOIA 2005 be assessed and charged to F4Class 4 contributions in respect of profits F2... received or receivable by him in the capacity of trustee,

such contributions shall not be payable either by him or by any other person.