# Income Tax Act 2007, Paragraph 293


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/1/paragraph/293 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-1/paragraph-293
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.