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The Social Security(Northern Ireland) Order 1989

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This is the original version (as it was originally made).

4.  In section 9 (Class 4 contributions recoverable under Tax Acts)—

(a)in subsection (1), after “payable”, where first occurring, insert “for any tax year”;

(b)in that subsection, for the words from “any year” to “1975” substitute “the year of assessment corresponding to that tax year”; and

(c)after that subsection insert the following paragraph—

For the purposes of this section the year of assessment which corresponds to a tax year is the year of assessment (within the meaning of the Tax Acts) which consists of the same period as that tax year..

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