(1)Subject to the provisions of this section, every self-employed earner shall, if he is over school-leaving age, be liable to pay Class 2 contributions at the rate of £2.41 a week.
(2)Class 2 contributions shall not be payable—
(a)by an earner who is over pensionable age and has retired from regular employment; or
(b)by an earner who, although over pensionable age, has not retired from regular employment and at the time when he attained pensionable age did not satisfy the contribution conditions for a Category A retirement pension (section 28 and Schedule 3, paragraph 5); or
(c)by a married woman or widow who has elected, in accordance with regulations under section 130(2) of this Act, to be under no liability for Class 2 contributions and has not revoked her election.
(3)The Secretary of State may by order direct that, in the tax year beginning 6th April 1975 or in any of the 4 subsequent tax years, the weekly rate of Class 2 contributions shall for women be a specified rate lower than the rate for other Class 2 contributors in respect of that tax year.
(4)Regulations may make provision so that an earner is liable for a weekly rate of Class 2 contributions higher than that specified in subsection (1) above where—
(a)in respect of any employment of his, he is treated by regulations under section 2 (2) (b) of this Act as being a self-employed earner; and
(b)in any period or periods he has earnings from that employment and—
(i)those earnings are such that (disregarding their amount) he would be liable for Class 1 contributions in respect of them if he were not so treated in respect of the employment, and
(ii)no Class 4 contribution is payable in respect of the earnings by virtue of regulations under section 10(1) of this Act.
(5)Regulations may provide for an earner otherwise liable for Class 2 contributions in respect of employment as a self-employed earner to be excepted from the liability in respect of any period in which his earnings from such employment are, or are treated by regulations as being, less than £675 a tax year.
(6)Regulations made for the purposes of subsection (5) above shall not except a person from liability to pay contributions otherwise than on his own application, but may provide for so excepting a person with effect from any date not earlier than 13 weeks before the date on which his application was made.