C1C2 Part I Contributions

Annotations:
Modifications etc. (not altering text)
C1

Pt. I (ss. 1-19): power to modify conferred (7.2.1994) by 1993 c. 49, s. 35, Sch. 1 Pt. I para. 5(3)(d); S.R. 1994/17, art. 2

Pt. I (ss. 1-19) amended (1.4.1999) by 1999 c. 2, s. 3(1)(7); S.I. 1999/527, art. 2(b), Sch. 2

Class 2 contributions

11AF2Application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2)

1

The following provisions apply, with the necessary modifications, in relation to Class 2 contributions under section 11(2) as if those contributions were income tax chargeable under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 in respect of profits of a trade, profession or vocation which is not carried on wholly outside the United Kingdom—

a

Part 2 (returns), Part 4 (assessment and claims), Part 5 (appeals), Part 5A (payment of tax), Part 6 (collection and recovery) and Part 10 (penalties) of the Taxes Management Act 1970;

b

Schedule 24 to the Finance Act 2007 (penalties for errors);

c

sections 101 and 102 of the Finance Act 2009 (interest);

d

Schedules 55 and 56 to that Act (penalties for failure to make returns etc or for failure to make payments on time);

e

Part 4 (follower notices and accelerated payments) and Part 5 (promoters of tax avoidance schemes) of the Finance Act 2014;

F1ea

the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance);

f

any other provisions of the Income Tax Acts as to assessment, collection, repayment or recovery.

2

But section 59A of the Taxes Management Act 1970 (payments on account) does not apply in relation to Class 2 contributions under section 11(2).

3

This section and section 11(5) are subject to any contrary provision in regulations made under Schedule 1 in relation to Class 2 contributions under section 11(2).