Section 147 Withdrawal of relief for Class 4 contributions.

United Kingdom

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

In consequence of the provision made by subsection (1) above, in paragraph 3(2) of Schedule 2 to—

(a)

the M1Social Security Contributions and Benefits Act 1992, and

(b)

the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992,

the words “ (e) section 617(5) (relief for Class 4 contributions); ” shall be omitted.

(3)

This section shall have effect in relation to the year 1996-97 and subsequent years of assessment.

Annotations

F1: S. 147(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)