- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format.
(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) of this Act as being self-employed; and
(b)in any tax year he has earnings from any such employment (one or more) which fall within section 7(4)(b)(i), 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 £1,600,
he is to be liable, in respect of those earnings, to pay a Class 4 contribution of an amount equal to 8 per cent, of so much of the total as exceeds £1,600 and does not exceed £3,600.
(2)It shall be for the Department, and not the Inland Revenue, to recover Class 4 contributions payable by virtue of regulations under this section and generally to be responsible for the relevant administration; and regulations may in relation to contributions so payable—
(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 5.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: