Other provision

17Repeal of certain redundant reliefs relating to Class 4 contributions

1

In Schedule 2 to SSCBA 1992 (levy of Class 4 contributions with income tax)—

a

omit paragraph 3(3), and

b

omit paragraph 9 (and the heading immediately before it).

2

In Schedule 2 to SSCB(NI)A 1992 (levy of Class 4 contributions with income tax)—

a

omit paragraph 3(3), and

b

omit paragraph 9 (and the heading immediately before it).

3

The amendments made by subsections (1)(a) and (2)(a) have effect for the tax year after the one during which this Act is passed and for subsequent tax years.