Social Security Contributions and Benefits (Northern Ireland) Act 1992

18 Class 4 contributions recoverable under regulations. N.I.

(1) [F1 The 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 £4,385],

he is to be liable, in respect of those earnings, to pay a Class 4 contribution of an amount equal to [F3 [F4 7] per cent.]of so much of the total as exceeds [F2 £4,385] and does not exceed [F2 £27,820].

(2) [F5 In relation to Class 4 contributions payable by virtue of regulations under this section], [F1 regulations 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

F1 Words 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)

F2 Words in s. 18(1) substituted (6.4.2000) by S.I. 2000/755, art. 4(b)(c)

F3 Words in s. 18(1) substituted (6.4.1996) by S.R. 1996/72, art. 5(a)

F4 Figure in s. 18(1) substituted (6.4.2000) by S.I. 2000/755, art. 4(a)

F5 Words 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)