SCHEDULES
SCHEDULE 1Reform of Class 2 contributions
SSC(TF)A 1999
24
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,