Modifications etc. (not altering text)

C1 Pts. 1, 6 modified (6.4.2001) by S.I. 2001/1004, regs. 1(1), 113, 114(2) (with reg. 138)

Part I U.K. Contributions

Modifications etc. (not altering text)

C2 Pt. 1 modified (2.4.1999) by The New Deal (25 plus) (Miscellaneous Provisions) Order 1999 (S.I. 1999/779), arts. 1(1), 2

C3 Pt. 1 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2014 (S.I. 2014/634), regs. 1(2), 2)

Pt. 1 modified (11.5.2001) by Social Security Contributions (Share Options) Act 2001 (c. 20), s. 5(5)

C4 Pt. 1 modified (13.9.2001) by The New Deal (Lone Parents) (Miscellaneous Provisions) Order 2001 (S.I. 2001/2915), arts. 1(1), 2

Class 4 contributions U.K.

18 Class 4 contributions recoverable under regulations. E+W+S

(1) [F1 The Inland Revenue may by regulations make provision] 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 [F2 £7,956],

he is to be liable, in respect of those earnings, to pay a Class 4 contribution F3 ....

[F4 (1A) The amount of a Class 4 contribution payable by virtue of regulations under this section is equal to the aggregate of—

(a) the main Class 4 percentage of so much of the total of the earnings referred to in subsection (1)(b) above as exceeds [F5 £7,956] but does not exceed [F6 £41,865]; and

(b) the additional Class 4 percentage of so much of that total as exceeds [F6 £41,865];

but the figures specified in this subsection are subject to alteration under section 141 of the Administration Act.]

(2) [F7 In relation to Class 4 contributions payable by virtue of regulations under this section], [F8 regulations made by the Inland Revenue 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 [F9 or 7BZA].

Textual Amendments

F1 Words in s. 18(1) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 18(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F2 Sum in s. 18(1) substituted (6.4.2014) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (S.I. 2014/475), arts. 1, 4(a)

F3 Words in s. 18(1) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2

F4 S. 18(1A) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 3(3), 8(2)

F5 Sum in s. 18(1A) substituted (6.4.2014) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (S.I. 2014/475), arts. 1, 4(a)

F6 Sum in s. 18(1A) substituted (6.4.2014) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2014 (S.I. 2014/475), arts. 1, 4(b)

F7 Words in s. 18(2) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 7; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F8 Words in s. 18(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 18(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F9 Words in s. 18(2)(b) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 1(3); S.I. 2004/1943, art. 5(a)(i)

Modifications etc. (not altering text)

C5 S. 18(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 141(5), 192(4)