61 Class 1B National Insurance contributions.U.K.
(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.