SCHEDULES
SCHEDULE 16Relief where national insurance contributions met by employee
Other consequential amendments
I17
1
In section 484(7) of the Income Tax (Earnings and Pensions) Act 2003 (definitions for Chapter 5 of Part 7), omit the definition of “the Contributions and Benefits Act” and the word “and” preceding it.
2
In section 721 (1) of that Act (general definitions), at the appropriate place insert—
“the Contributions and Benefits Act” means SSCBA 1992 or SSCB(NI)A 1992;
3
In Part 2 of Schedule 1 to that Act (index of defined expressions), for the entry relating to “the Contributions and Benefits Act” substitute—
the Contributions and Benefits Act
section 721(1)