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.