Part III Income Tax, Corporation Tax and Capital Gains Tax
Various other reliefs etc.
61 Class 1B National Insurance contributions.
1
In section 617 of the Taxes Act 1988 (social security benefits and contributions), in subsection (4), for “or Class 1A contribution” there shall be substituted “
, a Class 1A contribution or a Class 1B contribution
”
.
2
Subsection (1) above has effect in relation to contributions paid on or after 6th April 1999.