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33(1)Section 617 of the Income and Corporation Taxes Act 1988 shall be amended as follows.
(2)In subsection (1) for the words “Chapters I to III of Part II of the Social Security (Northern Ireland) Act 1975 or Part III of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “or Parts II to IV of the Social Security Contributions and Benefits (Northern Ireland) Act 1992”.
(3)In subsection (2)—
(a)in paragraph (a) for the words “the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “Part VII of the Social Security Contributions and Benefits (Northern Ireland) Act 1992”; and
(b)in paragraph (aa) for the words “section 70 of the Social Security (Northern Ireland) Act 1975” there shall be substituted the words “paragraph 18 of Schedule 7 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992”.
(4)In subsection (3)(b) for the words “(Northern Ireland) Act 1975” there shall be substituted the words “Contributions and Benefits (Northern Ireland) Act 1992”.
(5)In subsection (4) for the words “the Social Security (Northern Ireland) Act 1975” there shall be substituted the words “Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992”.
(6)In subsection (5) for the words “subsection (2) of section 9 of the Social Security (Northern Ireland) Act 1975” there shall be substituted the words “subsection (3) of section 15 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992”.
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