are immediately derived from the carrying on or exercise of one or more trades, professions or vocations, F21...

F22are profits chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 for the year of assessment corresponding to that tax year F23and

are not profits of a trade, profession or vocation carried on wholly outside the United Kingdom.

in the same manner as any income tax which is, or would be, chargeable in respect of those profits F24... (whether or not income tax in fact falls to be paid), and

by the person on whom the income tax is (or would be) charged,

the main Class 4 percentage of so much of the profits F25... referred to in subsection (1) above (computed in accordance with Schedule 2 to this Act) as exceeds F37£8,424 but does not exceed F38£46,350; and

the additional Class 4 percentage of so much of those profits F25... as exceeds F38£46,350;

the main Class 4 percentage is F309 per cent; and

the additional Class 4 percentage is F312 per cent;

provisions as to assessment, collection, repayment and recovery, and

the provisions of Part VA (payment of tax) and Part X (penalties) of the Taxes Management Act 1970,F29and

the provisions of Schedules 55 and 56 to the Finance Act 2009 F32and of Schedule 38 to the Finance Act 2012,F35and

the provisions of Part 4 (follower notices and accelerated payments) and Part 5 (promoters of tax avoidance schemes) of the Finance Act 2014,F36and

the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance),

sections 17(3) and (4) and 18 below;

sections 17(3) and (4) and 18 of the Northern Ireland Contributions and Benefits Act; and

Schedule 2 to this Act.

for excepting persons from liability to pay Class 4 contributionsF14, or any prescribed part of such contributions, in accordance with sections 15 and 16(1) to (3) above; or

for deferring any person’s liability,

to a person otherwise liable for contributions being under a prescribed age at the beginning of a tax year;

to a person having attained pensionable age;

to a person being in receipt of earnings in respect of which primary Class 1 contributions are, or may be, payable; or

to a person not satisfying prescribed conditions as to residence or presence in the United Kingdom.

payment has been made in error; or

repayment ought for any other reason to be made.

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

in any tax year he has earnings from any such employment (one or more) which fall within paragraph (b)(i) of F34subsection (8) 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

the total of those earnings exceeds F39£8,424,

the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds F39£8,424 but does not exceed F40£46,350; and

the additional Class 4 percentage of so much of that total as exceeds F40£46,350;

apply any of the provisions of Schedule 1 to this Act (except a provision conferring power to make regulations); and

make any such provision as may be made by regulations under that Schedule, except paragraph 6 F19or 7BZA.

modify the way in which liabilities for Class 4 contributions of a partner in a firm are determined, or

otherwise modify the law relating to Class 4 contributions,