Sch 1 para 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,