422(1)Amend Schedule 2 (levy of Class 4 contributions with income tax) as follows.U.K.
(2)In paragraph 1 after paragraph (a) insert—
“(ab)“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;”.
(3)In paragraph 2 for “profits or gains” to the end substitute “profits—
(a)which are the profits of any relevant trade, profession or vocation which is not carried on wholly outside the United Kingdom, and
(b)which are chargeable to income tax under Chapter 2 of Part 2 of ITTOIA 2005.”
(4)In paragraphs 3(1), (4) and (5) and 4 omit “or gains” in each place where they occur.
(5)In paragraph 5—
(a)in paragraph (a) omit “or gains”, and
(b)in paragraph (b)—
(i)for “section 59 of the 1988 Act” substitute “ section 8 of ITTOIA 2005 ”, and
(ii)omit “or gains”.
(6)In paragraph 7 omit “or gains”.