Part I General

Exercise by Board of functions transferred to them

I13 General functions of Board.

F11

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Schedule 2 to the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992, paragraph 6(2) (which is superseded by subsection (1) above) shall cease to have effect.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.