{
  "url": "https://openlegislation.uk/finance-act-1996/section-147",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-147.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/147",
  "kind": "section",
  "number": "147",
  "heading": "Withdrawal of relief for Class 4 contributions.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) In consequence of the provision made by subsection (1) above, in paragraph 3(2) of Schedule 2 to—\n(a) the Social Security Contributions and Benefits Act 1992, and\n(b) the Social Security Contributions and Benefits (Northern Ireland) Act 1992,\nthe words “ (e) section 617(5) (relief for Class 4 contributions); ” shall be omitted.\n(3) This section shall have effect in relation to the year 1996-97 and subsequent years of assessment.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 147(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1992 c. 4."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1992 c. 7."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/147",
    "retrieved_at": "2026-10-29T09:32:25.231034+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}