{
  "url": "https://openlegislation.uk/social-security-act-1998/section-59",
  "json_url": "https://openlegislation.uk/social-security-act-1998/section-59.json",
  "legislation": "ukpga/1998/14",
  "legislation_title": "Social Security Act 1998",
  "legislation_url": "https://openlegislation.uk/social-security-act-1998",
  "path": "section/59",
  "kind": "section",
  "number": "59",
  "heading": "Levy of Class 4 contributions with income tax",
  "text": "(1) Schedule 2 to the Contributions and Benefits Act (levy of Class 4 contributions with income tax) and Schedule 2 to the 1992 c. 7.Social Security Contributions and Benefits (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland) shall each be amended as follows.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In paragraph 3, sub-paragraph (1)(b) shall cease to have effect.\n(4) In sub-paragraph (2) of paragraph 4, for the words “may either be charged” to the end there shall be substituted the words “shall be charged on him separately”.\n(5) In sub-paragraph (1) of paragraph 6—\n(a) for the words from “Sections 86” to “fault)” there shall be substituted the words “Section 86 of the 1970 c. 9.Taxes Management Act 1970 (interest on overdue tax)”;\n(b) for the words “as they apply” there shall be substituted the words “as it applies”.\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 59(2) repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 59(6) repealed (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 10 Pt. I (with Sch. 8); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 59 in force at 8.9.1998 by S.I. 1998/2209, art. 2(a), Sch. Pt. I (with art. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/14/section/59",
    "retrieved_at": "2026-10-29T09:23:08.158022+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."
}