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

18 Class 4 contributions recoverable under regulations.

1

Provision may be made by regulations so that where—

a

an earner, in respect of any one or more employments of his, is treated by regulations under section 2(2)(b) above as being self-employed; and

b

in any tax year he has earnings from any such employment (one or more) which fall within paragraph (b)(i) of subsection (3) of section 11 above but is not liable for a higher weekly rate of Class 2 contributions by virtue of regulations under that subsection; and

c

the total of those earnings exceeds F1£6,640,

he is to be liable, in respect of those earnings, to pay a Class 4 contribution of an amount equal to F27.3 per cent.of so much of the total as exceeds F1£6,640 and does not exceed F1£22,880.

2

It shall be for the Department and not the Inland Revenue, to recover Class 4 contributions payable by virtue of regulations under this section and generally to be responsible for the relevant administration; and, in relation to contributions so payable, regulations may—

a

apply any of the provisions of Schedule 1 to this Act (except a provision conferring power to make regulations); and

b

make any such provision as may be made by regulations under that Schedule, except paragraph 6.