SCHEDULES

SCHEDULE 2 Levy of Class 4 contributions with income tax

Method of computing profits or gains

2

Subject to the following paragraphs, Class 4 contributions shall be payable in respect of the full amount of all F1profits—

a

which are the profits of any relevant trade, profession or vocation which is not carried on wholly outside the United Kingdom, and

b

which are chargeable to income tax under Chapter 2 of Part 2 of ITTOIA 2005.