18 Class 4 contributions recoverable under regulations.E+W+S
(1)[F1The 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 [F2subsection (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
(c)the total of those earnings exceeds [F3£8,060],
he is to be liable, in respect of those earnings, to pay a Class 4 contribution F4....
[F5(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 [F6£8,060] but does not exceed [F7£42,385]; and
(b)the additional Class 4 percentage of so much of that total as exceeds [F7£42,385];
but the figures specified in this subsection are subject to alteration under section 141 of the Administration Act.]
(2)[F8In relation to Class 4 contributions payable by virtue of regulations under this section], [F9regulations 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 [F10or 7BZA].
Textual Amendments
F1Words 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)
F2Words in s. 18(1)(b) substituted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 5, 36
F3Sum in s. 18(1) substituted (6.4.2015) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2015 (S.I. 2015/588), arts. 1(1), 3(a)
F4Words in s. 18(1) repealed (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), ss. 7, 8(2), Sch. 2
F5S. 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)
F6Sum in s. 18(1A) substituted (6.4.2015) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2015 (S.I. 2015/588), arts. 1(1), 3(a)
F7Sum in s. 18(1A) substituted (6.4.2015) by The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2015 (S.I. 2015/588), arts. 1(1), 3(b)
F8Words 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)
F9Words 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)
F10Words 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)
C1S. 18(1): power to amend conferred (1.7.1992) by Social Security Administration Act 1992 (c. 5), ss. 141(5), 192(4)