C1Part I Contributions

Annotations:
Modifications etc. (not altering text)
C1

Pt. I (ss. 1-19): power to modify conferred (7.2.1994) by 1993 c. 49, s. 35, Sch. 1 Pt. I para. 5(3)(d); S.R. 1994/17, art. 2

Pt. I (ss. 1-19) amended (1.4.1999) by 1999 c. 2, s. 3(1)(7); S.I. 1999/527, art. 2(b), Sch. 2

Class 4 contributions

17 Exceptions, deferment and incidental matters relating to Class 4 contributions.

1

F1The Inland Revenue may by regulations provide—

a

for excepting persons from liability to pay Class 4 contributions in accordance with section 15(1) to (3) above and section 16(1) to (3) of the Great Britain Contributions and Benefits Act; or

b

for deferring any person’s liability,

F2. . .

2

Exception from liability, or deferment, under subsection (1) above may, in particular, be by reference—

a

to a person otherwise liable for contributions being under a prescribed age at the beginning of a tax year;

b

to a person having attained pensionable age;

c

to a person being in receipt of earnings in respect of which primary Class 1 contributions are, or may be, payable; or

d

to a person not satisfying prescribed conditions as to residence or presence in the United Kingdom.

3

F1The Inland Revenue may by regulations provide for any incidental matters arising out of the payment of any Class 4 contributions recovered by the Inland Revenue, including in particular the return, in whole or in part, of such contributions in cases where—

a

payment has been made in error; or

b

repayment ought for any other reason to be made.

4

F1The Inland Revenue may by regulations provide for any matters arising out of the deferment of liability for Class 4 contributions under subsection (1) above, including in particular provision for the amount of a person’s profits or gains (as computed in accordance with the Great Britain Contributions and Benefits Act) to be certified by the Inland Revenue to F3. . . the person liable.

5

No such certificate as is referred to in subsection (4) above shall relate to a person’s profits or gains so far as they exceed the higher of the two money sums for the time being specified in section 15(3) above.

F46

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