# National Insurance Contributions Act 2015, 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,”.

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Source: https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/24 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-1/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.