This section has no associated Explanatory Notes
31U.K.In section 4 (recovery of contributions where income tax recovery provisions not applicable)—
(a)in paragraph (a), after “1992” there is inserted “ or paragraph 6 of Schedule 1 to the M1Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”,
(b)in paragraph (b), for “that Act” there is substituted “ the M2Social Security Contributions and Benefits Act 1992 or section 18 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”, and
(c)in paragraph (c), for “that Act” there is substituted “ the Social Security Contributions and Benefits Act 1992 or paragraph 7A or 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”.