Version Superseded: 22/03/2001
Point in time view as at 08/09/1998. This version of this provision has been superseded.
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Paragraph 2 is up to date with all changes known to be in force on or before 09 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.
2Subject to the following paragraphs, Class 4 contributions shall be payable in respect of the full amount of all profits or gains of any relevant trade, profession or vocation chargeable to income tax under Case I or II of Schedule D, [F1subject to deduction for any allowance—
(a)the amount of which falls to be given by way of discharge or repayment of income tax under section 141 of the Act of 1990; and
(b)which arises from activities of any relevant trade, profession or vocation.]
Textual Amendments
F1Words in Sch. 2 para. 2 substituted (8.9.1998) by 1998 c. 14, s. 59(1)(2); S.I. 1998/2209, art. 2(a), Sch. Pt. I (subject to saving in art. 3)
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