Social Security (Contributions) Act 1994

3 Reliefs available in calculating Class 4 contributions

(1) In paragraph 3(2) of Schedule 2 to the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 and the [1992 c. 7.] Social Security Contributions and Benefits (Northern Ireland) Act 1992 (computation of profits or gains for purposes of Class 4 contributions: reliefs which do not apply)—

(a) at the end of paragraph (e), omit “and”; and

(b) after paragraph (f) insert—

“and

(g) section 639 (personal pension contributions).”.

(2) The above amendments shall be deemed to have had effect as from the commencement of those Acts; and corresponding amendments to paragraph 3(2) of Schedule 2 to the [1975 c. 15.] Social Security Act 1975 and the Social Security (Northern Ireland) Act 1975 shall be deemed to have had effect as from the commencement of section 31 of the [1987 c. 51.] Finance (No. 2) Act 1987 (deduction of personal pension contributions from relevant earnings).