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.