F1Section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) shall apply in relation to any amount due in respect of Class 4 contributions F2as it applies in relation to income tax; and F3section 102 of the Finance Act 2009 (repayment interest on sums to be paid by HMRC) shall, with the necessary modifications, apply in relation to Class 4 contributions as it applies in relation to income tax.

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