# Finance Act 1994, Paragraph 45


In subsection (1) of section 16 of the Social Security Contributions and Benefits Act 1992 (application of Income Tax Acts to class 4 contributions), for paragraph (b) there shall be substituted the following paragraph—
“(b) the provisions of Part VA (payment of tax) and Part X (penalties) of the Taxes Management Act 1970,”.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/19/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-19/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.