Paragraph 24
In section 4 (recovery of contributions where income tax recovery provisions not applicable)—
(a)
in paragraph (a), for “, Class 1B and Class 2” substitute “ and Class 1B ”;
(b)
after paragraph (a) insert—
“(aa)those Class 2 contributions in relation to which—
(i)the regulations mentioned in paragraph (a), and
(ii)Part 6 of the Taxes Management Act 1970 (collection and recovery),
do not apply,”.