- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(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.
(2)In paragraph 2, for the words from “subject to”, in the second place where they occur, to the end there shall be substituted the words “subject to deduction for any allowance—
(a)the amount of which falls to be given by way of discharge or repayment of income tax under section 141 of the Act of 1990; and
(b)which arises from activities of any relevant trade, profession or vocation.”
(3)In paragraph 3, sub-paragraph (1)(b) shall cease to have effect.
(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”.
(5)In sub-paragraph (1) of paragraph 6—
(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)”;
(b)for the words “as they apply” there shall be substituted the words “as it applies”.
(6)In sub-paragraph (2) of that paragraph—
(a)the words “or 88” shall cease to have effect;
(b)for the words “either of those sections on tax” there shall be substituted the words “that section on income tax”.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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