(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.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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”.
F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 59(2) repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pts. 1, 2)
F2S. 59(6) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 10 Pt. I (with Sch. 8); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
Commencement Information
I1S. 59 in force at 8.9.1998 by S.I. 1998/2209, art. 2(a), Sch. Pt. I (with art. 3)