Schedule 6, paragraph 7

All sums which on the relevant date have been assessed on and are due from the debtor on account of Class 4 contributions under either of those Acts of 1975, being sums which— but not exceeding, in the whole, any one year’s assessment. are due to the Commissioners of Inland Revenue (rather than to the Secretary of State or a Northern Ireland department), and are assessed on the debtor up to 5th April next before the relevant date,

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Source: legislation.gov.uk · retrieved 2026-09-04