- Latest available (Revised)
- Point in Time (01/04/1999)
- Original (As enacted)
Social Security Contributions and Benefits (Northern Ireland) Act 1992
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes over time for: Section 18
Version Superseded: 06/04/1999
Alternative versions:
- 01/07/1992- Amendment
- 06/04/1993- Amendment
- 06/04/1994- Amendment
- 06/04/1995- Amendment
- 06/04/1996- Amendment
- 06/04/1997- Amendment
- 06/04/1998- Amendment
- 24/03/1999- Amendment
- 01/04/1999- Amendment
- 01/04/1999
Point in time - 06/04/1999- Amendment
- 06/04/2000- Amendment
- 06/04/2001- Amendment
- 06/04/2002- Amendment
- 08/07/2002- Amendment
- 06/04/2004- Amendment
- 01/09/2004- Amendment
- 06/04/2005- Amendment
- 06/04/2006- Amendment
- 06/04/2007- Amendment
- 06/04/2008- Amendment
- 06/04/2009- Amendment
- 06/04/2011- Amendment
- 06/04/2012- Amendment
- 06/04/2013- Amendment
- 06/04/2014- Amendment
- 12/02/2015- Amendment
- 06/04/2015- Amendment
- 06/04/2016- Amendment
- 06/04/2017- Amendment
- 06/04/2018- Amendment
- 06/04/2019- Amendment
- 06/04/2020- Amendment
- 06/04/2021- Amendment
- 06/04/2022- Amendment
- 06/04/2023- Amendment
Status:
Point in time view as at 01/04/1999. This version of this provision has been superseded.
Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
Social Security Contributions and Benefits (Northern Ireland) Act 1992, Section 18 is up to date with all changes known to be in force on or before 23 November 2024. 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.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
18 Class 4 contributions recoverable under regulations.N.I.
(1)[F1The Inland Revenue may by regulations make provision] 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 [F2£7,310],
he is to be liable, in respect of those earnings, to pay a Class 4 contribution of an amount equal to [F36 per cent.]of so much of the total as exceeds [F2£7,310] and does not exceed [F2£25,220].
(2)[F4In relation to Class 4 contributions payable by virtue of regulations under this section], [F1regulations made by the Inland Revenue 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.
Textual Amendments
F1Words in s. 18(1)(2) substituted (1.4.1999) by S.I. 1999/671, art. 4, Sch. 3 para. 18 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
F2Words in s. 18(1) substituted (6.4.1998) by S.R. 1998/61, art. 4
F3Words in s. 18(1) substituted (6.4.1996) by S.R. 1996/72, art. 5(a)
F4Words in s. 18(2) substituted (24.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 8 (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6)
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Part
PrintThe Whole Cross Heading
PrintThis Section only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open The Whole Act without Schedules
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act without Schedules as a PDF
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open the Whole Act without Schedules
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.