3 General functions of Board.U.K.
[F1(1)The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of contributions.]
(6)In Schedule 2 to the M1Social Security Contributions and Benefits Act 1992 (levy of Class 4 contributions with income tax) and Schedule 2 to the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.
(7)In this section “contributions” includes contributions under Part I of the M3Social Security Contributions and Benefits (Northern Ireland) Act 1992.
Textual Amendments
F1S. 3(1) substituted (18.4.2005) for s. 3(1)-(5) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 53(1), Sch. 4 para. 74; S.I. 2005/1126, art. 2(2)(h)
Commencement Information
I1S. 3 partly in force; s. 3 not in force at Royal Assent see s. 28(3); s. 3(1)-(3)(a)-(b)(d)-(f)(4)-(7) in force at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2
Marginal Citations