Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 16 U.K. Relief where national insurance contributions met by employee

Other consequential amendments U.K.

7 (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. U.K.

(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)”

Commencement Information

I1 Sch. 16 para. 7 in force at 1.9.2004 by S.I. 2004/1945, art. 2