OpenLegislation

Paragraph 293

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend Schedule 2 (Schedule 2 to the Social Security Contributions and Benefits Act 1992: levy of Class 4 contributions with income tax) as follows.

(2)

In paragraph 1 after paragraph (ab) insert—

“(ac)

“ITA 2007” means the Income Tax Act 2007;”.

(3)

In paragraph 3—

(a)

in sub-paragraph (1)—

(i)

for “the Act of 1988” substitute “ ITA 2007 ”,

(ii)

in paragraph (a) for “sections 380 and 381” substitute “ sections 64 and 72 ”,

(iii)

in paragraph (c) for “section 385” substitute “ section 83 ”, and

(iv)

in paragraph (d) for “sections 388 and 389” substitute “ section 89 ”,

(b)

in sub-paragraph (2)—

(i)

omit “of the Act of 1988”,

(ii)

in paragraph (a) after “Chapter I of Part VII” insert “ of the Act of 1988 and Chapters 2 and 3 of Part 3 and sections 457, 458 and 459 of ITA 2007 ”,

(iii)

in paragraph (b) for “section 353” substitute “ section 383 of ITA 2007 ”,

(iv)

omit paragraph (c), and

(v)

in paragraph (d) for “section 390” substitute “ sections 88 and 94 of ITA 2007 ”,

(c)

in sub-paragraph (4) for “total income” substitute “ net income ”,

(d)

in sub-paragraph (5)—

(i)

omit paragraph (a), and

(ii)

in paragraph (b) for “section 353 of that Act” substitute “ section 383 of ITA 2007 ”.

(4)

In paragraph 9(4) for “section 832 of the Act of 1988” substitute “ section 989 of ITA 2007 ”.