56(1)In subsection (2) of section 1 of the Contributions and Benefits Act (outline of contributory system), for the word “five” there shall be substituted the word “six” and after paragraph (b) there shall be inserted the following paragraph—
“(bb)Class 1B, payable under section 10A below by persons who are accountable to the Inland Revenue in respect of income tax on emoluments in accordance with a PAYE settlement agreement;”.
(2)In subsection (4)(a) of that section after “1A,” there shall be inserted “1B,”.
(3)In subsection (6) of that section, after the words “Class 1A”, in both places where they occur, there shall be inserted the words “, Class 1B”.
Commencement Information
I1Sch. 7 para. 56 in force at 8.9.1998 for specified purposes and 6.4.1999 in so far as not already in force by S.I. 1998/2209, art. 2(b)(c), Sch. Pts. II, III