Paragraph 18
(1)
Section 18 of the Social Security Contributions and Benefits Act 1992 (Class 4 contributions recoverable under regulations) is amended as follows.
(2)
In subsection (1), for “Provision may be made by regulations” there is substituted “ The Inland Revenue may by regulations make provision ”.
(3)
In subsection (2), for “regulations may” there is substituted “ regulations made by the Inland Revenue may ”.
Notes on Schedule 3
Extent
- E1
Sch. 3 extends to Northern Ireland for certain purposes see s. 28(5)(b)