{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-293",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-293.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/1/paragraph/293",
  "kind": "paragraph",
  "number": "293",
  "heading": null,
  "text": "(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.\n(2) In paragraph 1 after paragraph (ab) insert—\n“(ac) “ITA 2007” means the Income Tax Act 2007;”.\n(3) In paragraph 3—\n(a) in sub-paragraph (1)—\n(i) for “the Act of 1988” substitute “ ITA 2007 ”,\n(ii) in paragraph (a) for “sections 380 and 381” substitute “ sections 64 and 72 ”,\n(iii) in paragraph (c) for “section 385” substitute “ section 83 ”, and\n(iv) in paragraph (d) for “sections 388 and 389” substitute “ section 89 ”,\n(b) in sub-paragraph (2)—\n(i) omit “of the Act of 1988”,\n(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 ”,\n(iii) in paragraph (b) for “section 353” substitute “ section 383 of ITA 2007 ”,\n(iv) omit paragraph (c), and\n(v) in paragraph (d) for “section 390” substitute “ sections 88 and 94 of ITA 2007 ”,\n(c) in sub-paragraph (4) for “total income” substitute “ net income ”,\n(d) in sub-paragraph (5)—\n(i) omit paragraph (a), and\n(ii) in paragraph (b) for “section 353 of that Act” substitute “ section 383 of ITA 2007 ”.\n(4) In paragraph 9(4) for “section 832 of the Act of 1988” substitute “ section 989 of ITA 2007 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2008/9",
      "affecting_title": "Finance Act 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}