http://www.legislation.gov.uk/ukpga/1992/7/schedule/2/crossheading/method-of-computing-profits-or-gains/2007-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
An Act to consolidate for Northern Ireland certain enactments relating to social security contributions and benefits, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.
1992-02-13
text
text/xml
en
Statute Law Database
2024-06-12
Expert Participation
2007-04-06
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 30B(4)(aa)
The Welfare Reform (Northern Ireland) Order 2015
Sch. 9
para. 3
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 30B(4)(aa)
The Welfare Reform (Northern Ireland) Order 2015
Sch. 12
Pt. 8
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 35(1)(e) and word
The Welfare Reform (Northern Ireland) Order 2015
art. 68(2)(a)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 35(3)(za)
The Welfare Reform (Northern Ireland) Order 2015
art. 68(2)(b)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 123(1)(ea)
The Welfare Reform (Northern Ireland) Order 2015
art. 65(2)(a)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 123(1C)
The Welfare Reform (Northern Ireland) Order 2015
art. 65(2)(b)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 123A
The Welfare Reform (Northern Ireland) Order 2015
art. 65(3)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 146(2A)
The Welfare Reform (Northern Ireland) Order 2015
Sch. 3
para. 3(c)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 160(2)(aa)
The Welfare Reform (Northern Ireland) Order 2015
art. 68(3)(a)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 160(9)(da)
The Welfare Reform (Northern Ireland) Order 2015
art. 68(3)(b)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZA(2)(ba)
The Welfare Reform (Northern Ireland) Order 2015
art. 68(4)(a)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZA(3A)
The Welfare Reform (Northern Ireland) Order 2015
art. 68(4)(b)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZB(2)(ba)
The Welfare Reform (Northern Ireland) Order 2015
art. 68(5)(a)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZB(3A)
The Welfare Reform (Northern Ireland) Order 2015
art. 68(5)(b)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZE(2A)
Work and Families Act (Northern Ireland) 2015
s. 12(3)(b)
s. 23(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZE(2B)
Work and Families Act (Northern Ireland) 2015
s. 12(3)(c)
s. 23(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZL(2)(ba)
The Welfare Reform (Northern Ireland) Order 2015
art. 68(6)(a)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZL(8)(za)
The Welfare Reform (Northern Ireland) Order 2015
art. 68(6)(c)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZU(2)(ca)
The Welfare Reform (Northern Ireland) Order 2015
art. 69(2)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZU(4)(da)
The Welfare Reform (Northern Ireland) Order 2015
art. 69(3)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZW(2)(ca)
The Welfare Reform (Northern Ireland) Order 2015
art. 69(4)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZW(4)(da)
The Welfare Reform (Northern Ireland) Order 2015
art. 69(5)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 169A
The Welfare Reform (Northern Ireland) Order 2015
art. 68(7)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 11
para. 2(i)
The Welfare Reform (Northern Ireland) Order 2015
art. 68(8)(a)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 11
para. 9
The Welfare Reform (Northern Ireland) Order 2015
art. 68(8)(b)
art. 2(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 4C(5)(i)(j)
Pensions Act (Northern Ireland) 2008
Sch. 4
para. 41(3)(c)
Sch. 6
Pt. 7
s. 21(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 46(5)
(6)
Pensions (No. 2) Act (Northern Ireland) 2008
Sch. 3
para. 6(3)
s. 73
s. 118(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 47(4A)
Pensions (No. 2) Act (Northern Ireland) 2008
s. 81(6)
s. 73
s. 118(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4C
Pensions (No. 2) Act (Northern Ireland) 2008
Sch. 2
s. 73
s. 118(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 83A(1)
Civil Partnership Act 2004
Sch. 24
para. 90(a)
s. 263(8)(d)
art. 2(1)
Sch.
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 83A(2)
Civil Partnership Act 2004
Sch. 24
para. 90(b)
s. 263(8)(d)
art. 2(1)
Sch.
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 83A(3)
Civil Partnership Act 2004
Sch. 24
para. 90(b)
s. 263(8)(d)
art. 2(1)
Sch.
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 5A
para. 2
The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2022 (revoked)
art. 4(4)
art. 1
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZY(5)
Adoption and Children Act (Northern Ireland) 2022
Sch. 5
s. 160(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZZ9(2)(ba)
Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022
s. 4 Sch. Pt. 2
para. 37
s. 6
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 167ZZ10(5)
Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022
s. 4 Sch. Pt. 2
para. 38
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Act
The Social Security (Iceland) (Liechtenstein) (Norway) (Citizens' Rights Agreement) Order (Northern Ireland) 2019 (revoked)
art. 2(2)(b)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 30B(3)(b)
The Pensions (Northern Ireland) Order 1995
Sch. 2 Pt. 3
para. 14(b)
Sch. 2 Pt. 3
para. 17
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 83A
The Pensions (Northern Ireland) Order 1995
Sch. 2 Pt. 2
para. 2
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 129B-129F
Welfare Reform Act (Northern Ireland) 2007
s. 31(1)
s. 31(3)
(4)
s. 60(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4 Pt. 1
para. 2
Welfare Reform Act (Northern Ireland) 2007
Sch. 8
s. 60(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4 Pt. 1
para. 2A
Welfare Reform Act (Northern Ireland) 2007
Sch. 8
s. 60(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4 Pt. 4
para. 1A
Welfare Reform Act (Northern Ireland) 2007
Sch. 8
s. 60(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4 Pt. 4
para. 2
Welfare Reform Act (Northern Ireland) 2007
Sch. 8
s. 60(1)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 123(1)(ga)
Welfare Reform Act (Northern Ireland) 2010
s. 5(1)(a)
s. 36(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 123(6A)
(6B)
Welfare Reform Act (Northern Ireland) 2010
s. 5(1)(b)
s. 36(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 134(2A)
Welfare Reform Act (Northern Ireland) 2010
s. 15(2)
s. 36(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 136(4)(ca)
Welfare Reform Act (Northern Ireland) 2010
s. 15(6)
s. 36(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 136(4A)
Welfare Reform Act (Northern Ireland) 2010
s. 15(7)
s. 36(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 45(2A)(a)
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 1(3)(b)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 45(2A)(b)
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 1(3)(c)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 46(5)(a)
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 2
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 172(4B)
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 4(4)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4C
para. 1
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 6(2)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4C
para. 2
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 6(2)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4C
para. 3
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 6(3)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4C
para. 5(b)
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 6(4)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4C
para. 6
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 6(5)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4C
para. 7(1)
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 6(4)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4C
para. 7(1)
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 6(6)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4C
para. 7(2)(b)
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 6(7)(a)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4C
para. 7(2)(c)
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 6(7)(b)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 4C
para. 7(3)
Pensions Act (Northern Ireland) 2012
Sch. 3
para. 6(8)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Sch. 5
para. 000A1(4)
Pensions Act (Northern Ireland) 2012
Sch. 2
para. 3(2)
s. 3(8)
s. 34(3)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 123A
The Departments (Transfer of Functions) Order (Northern Ireland) 2016
Sch. 4
Pt. 1
art. 9(2)
art. 1(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 123A(2)
The Departments (Transfer of Functions) Order (Northern Ireland) 2016
Sch. 6
para. 38
art. 9(2)
art. 1(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 123A(4)(b)
The Departments (Transfer of Functions) Order (Northern Ireland) 2016
Sch. 6
para. 38
art. 9(2)
art. 1(2)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
s. 11A(1)(eb)
Finance Act 2021
Sch. 27
para. 14
s. 118(2)
reg. 2
SCHEDULES
SCHEDULE 2 Schedule 2 to the Social Security Contributions and Benefits Act 1992: 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.