SCHEDULES

SCHEDULE 19 Management: other amendments

Part III Amendments of other enactments

Class 4 contributions

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In subsection (1) of section 16 of the M1Social Security Contributions and Benefits Act 1992 (application of Income Tax Acts to class 4 contributions), for paragraph (b) there shall be substituted the following paragraph—

b

the provisions of Part VA (payment of tax) and Part X (penalties) of the Taxes Management Act 1970,