Section 147 | Withdrawal of relief for Class 4 contributions.

(1)Repealed^F1

(2)In consequence of the provision made by subsection (1) above, in paragraph 3(2) of Schedule 2 to—

(a)the Social Security Contributions and Benefits Act 1992, and

(b)the Social Security Contributions and Benefits (Northern Ireland) Act 1992,

the words “ (e) section 617(5) (relief for Class 4 contributions); ” shall be omitted.

(3)This section shall have effect in relation to the year 1996-97 and subsequent years of assessment.