Schedule 1: Reform of Class 2 contributions Application of Parts 4 and 5 of FA 2014: Class 4
138.Subsection 3 of Section 4 provides that Part 3 of Schedule 2 applies Part 4 (follower notices and accelerated payments) and Part 5 (promoters of tax avoidance schemes) in FA 2014 to Class 4 contributions.
139.Paragraph 32 amends section 16 of SSCBA 1992 accordingly.