Modifications etc. (not altering text)
C1Pt. I (ss. 1-19): power to modify conferred (7.2.1994) by 1993 c. 49, s. 35, Sch. 1 Pt. I para. 5(3)(d); S.R. 1994/17, art. 2
Pt. I (ss. 1-19) amended (1.4.1999) by 1999 c. 2, s. 3(1)(7); S.I. 1999/527, art. 2(b), Sch. 2
(1)Provision may be made by regulations so that where—
(a)an earner, in respect of any one or more employments of his, is treated by regulations under section 2(2)(b) above as being self-employed; and
(b)in any tax year he has earnings from any such employment (one or more) which fall within paragraph (b)(i) of subsection (3) of section 11 above but is not liable for a higher weekly rate of Class 2 contributions by virtue of regulations under that subsection; and
(c)the total of those earnings exceeds [F1£7,310],
he is to be liable, in respect of those earnings, to pay a Class 4 contribution of an amount equal to [F26 per cent.]of so much of the total as exceeds [F1£7,310] and does not exceed [F1£25,220].
(2)[F3In relation to Class 4 contributions payable by virtue of regulations under this section], regulations may—
(a)apply any of the provisions of Schedule 1 to this Act (except a provision conferring power to make regulations); and
(b)make any such provision as may be made by regulations under that Schedule, except paragraph 6.
Textual Amendments
F1Words in s. 18(1) substituted (6.4.1998) by S.R. 1998/61, art. 4
F2Words in s. 18(1) substituted (6.4.1996) by S.R. 1996/72, art. 5(a)
F3Words in s. 18(2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 8 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)