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This is the original version (as it was originally enacted).
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
This section has no associated Explanatory Notes
424(1)Amend section 15 (Class 4 contributions recoverable under the Income Tax Acts) as follows.
(2)In subsection (1)—
(a)for “annual profits or gains” substitute “profits”,
(b)omit the “and” at the end of paragraph (a),
(c)in paragraph (b) for “are profits or gains chargeable to income tax under Case I or Case II of Schedule D” substitute “are profits chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005”, and
(d)at the end of that paragraph insert “and
(c)are not profits of a trade, profession or vocation carried on wholly outside the United Kingdom.”
(3)In subsections (2), (3) and (3A) omit “or gains” in each place where they occur.
(4)Omit subsection (4).
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