SCHEDULES

SCHEDULE 1Reform of Class 2 contributions

SSC(TF)A 1999

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In section 4 (recovery of contributions where income tax recovery provisions not applicable)—

a

in paragraph (a), for “, Class 1B and Class 2” substitute “ and Class 1B ”;

b

after paragraph (a) insert—

aa

those Class 2 contributions in relation to which—

i

the regulations mentioned in paragraph (a), and

ii

Part 6 of the Taxes Management Act 1970 (collection and recovery),

do not apply,