Part IIContributions
Amendments of Contributions and Benefits Act
I159Levy of Class 4 contributions with income tax
1
Schedule 2 to the Contributions and Benefits Act (levy of Class 4 contributions with income tax) and Schedule 2 to the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland) shall each be amended as follows.
F22
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3
In paragraph 3, sub-paragraph (1)(b) shall cease to have effect.
4
In sub-paragraph (2) of paragraph 4, for the words “may either be charged” to the end there shall be substituted the words “shall be charged on him separately”.
5
In sub-paragraph (1) of paragraph 6—
a
for the words from “Sections 86” to “fault)” there shall be substituted the words “Section 86 of the [1970 c. 9.] Taxes Management Act 1970 (interest on overdue tax)”;
b
for the words “as they apply” there shall be substituted the words “as it applies”.
F16
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