Point in time view as at 26/03/2019.
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—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)by virtue of [F2section 8 of ITTOIA 2005] be assessed and charged to [F3Class 4] contributions in respect of profits F4... received or receivable by him in the capacity of trustee,
such contributions shall not be payable either by him or by any other person.
Textual Amendments
F1Sch. 2 para. 5(a) omitted (with effect for the tax year 2012-13 and subsequent tax years) by virtue of Finance Act 2012 (c. 14), s. 222(4)(d)(i) (with s. 222(5))
F2Words in Sch. 2 para. 5(b) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(5)(b)(i) (with Sch. 2)
F3Words in Sch. 2 para. 5(b) substituted (with effect for the tax year 2012-13 and subsequent tax years) by Finance Act 2012 (c. 14), s. 222(4)(d)(ii) (with s. 222(5))
F4Words in Sch. 2 para. 5(b) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 425(5)(b)(ii), Sch. 3 (with Sch. 2)
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