National Insurance Contributions Act 2014 (c. 7)

Other provision U.K.

17 Repeal of certain redundant reliefs relating to Class 4 contributions U.K.

(1) In Schedule 2 to SSCBA 1992 (levy of Class 4 contributions with income tax)—

(a) omit paragraph 3(3), and

(b) omit paragraph 9 (and the heading immediately before it).

(2) In Schedule 2 to SSCB(NI)A 1992 (levy of Class 4 contributions with income tax)—

(a) omit paragraph 3(3), and

(b) omit paragraph 9 (and the heading immediately before it).

(3) The amendments made by subsections (1)(a) and (2)(a) have effect for the tax year after the one during which this Act is passed and for subsequent tax years.