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The Social Security (Contributions) Regulations 2001

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Changes over time for: Section 148B

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The Social Security (Contributions) Regulations 2001, Section 148B is up to date with all changes known to be in force on or before 27 February 2025. 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. Help about Changes to Legislation

[F1148B.(1) This regulation applies, in relation to a tax year, in respect of a person who is in that tax year—

(a)in employment as a self-employed earner; and

(b)a person to whom the Act applies by virtue of Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004.

(2) Section 11 of the Act has effect in relation to the employment as if for subsection (3) there were substituted—

(3) “Relevant profits” means profits from the employment in respect of which Class 4 contributions would be payable under section 15 for the relevant tax year if—

(a)for the purposes of income tax, the earner were resident in the United Kingdom in that year;

(b)the employment were carried on by the earner in Great Britain;

(c)the amount of the profits were to exceed the amount specified in subsection (3)(a) of that section in excess of which the main Class 4 percentage is payable; and

(d)any applicable arrangements having effect under section 2 of the Taxation (International and Other Provisions) Act 2010 (double taxation arrangements) were to be disregarded.]

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