Version Superseded: 06/04/2005
Point in time view as at 08/01/2001.
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Paragraph 5 is up to date with all changes known to be in force on or before 04 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.
5N.I.In any circumstances in which apart from this paragraph a person would—
(a)under section 72 of the M1Taxes Management Act 1970 be assessable and chargeable to Class 4 contributions as trustee, guardian, tutor, curator, or committee of an incapacitated person in respect of the profits or gains of a trade, profession or vocation, or
(b)by virtue of section 59 of the Act of 1988 be assessed and charged to such contributions in respect of profits or gains received or receivable by him in the capacity of trustee,
such contributions shall not be payable either by him or by any other person.
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