Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

SCHEDULES

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

Interpretation N.I.

1 N.I. In this Schedule—

(a) “the Act of 1988” means the M1 Income 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 [F4 the Income Tax Acts (see section 989 of ITA 2007)].

Textual Amendments

F1 Sch. 2 para. 1(ab) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(2) (with Sch. 2)

F2 Sch. 2 para. 1(ac) inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 293(2) (with Sch. 2)

F3 Sch. 2 para. 1(b) repealed (with effect as mentioned in s. 579(1) of the repealing Act) by 2001 c. 2, ss. 578, 580, Sch. 2 para. 76(1), Sch. 4

F4 Words in Sch. 2 para. 1(c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588), arts. 1, 3(2)

Marginal Citations

M1 1988 c. 1.