The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 2007

The provisions of Part 2 of the Income Tax (Earnings and Pensions) Act 20031 are modified by paragraphs 3 and 4 of Schedule 3 to the Finance Act 20072.

It appears to the Treasury to be expedient, in consequence of those modifications, to modify the provisions of section 4A of the Social Security Contributions and Benefits Act 19923 which precede subsection (9) for the purpose of assimilating the law relating to income tax and the law relating to contributions under Part 1 of that Act.

This Order contains modifications which the Treasury think appropriate in consequence of the first recital above.

Accordingly, the Treasury make the following Order in exercise of the power conferred upon them by section 4A(9) of the Social Security Contributions and Benefits Act 1992.