Point in time view as at 07/12/2020.
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Cross Heading: Method of computing profits or gains is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
2N.I.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].
Textual Amendments
F1Words in Sch. 2 para. 2 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(3) (with Sch. 2)
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