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The Social Security (Contributions) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1004
- PART 8
- Regulation 91
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Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom
91. Any earner who—
(a)at the beginning of a year of assessment is over pensionable age; or
(b)for the purposes of income tax is not resident in the United Kingdom in the year of assessment;
shall be excepted from liability for contributions under section 15 of the Act (Class 4 contributions).
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