SCHEDULES

SCHEDULE 2 Schedule 2 to the Social Security Contributions and Benefits Act 1992: Levy of Class 4 Contributions with Income Tax

Interpretation

1

In this Schedule—

(a)

“the Act of 1988” means the M1Income and Corporation Taxes Act 1988;

F1(ab)

“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;

F2(ac)

“ITA 2007” means the Income Tax Act 2007;

F3(b)

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

(c)

“year” means year of assessment within the meaning of F4the Income Tax Acts (see section 989 of ITA 2007).