PART 8 CLASS 4 CONTRIBUTIONS
F1Exception from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule D94A
Where —
a
an earner has earnings from employment which is employed earner’s employment; and
b
an amount representing those earnings is included in the calculation of the profits chargeable to income tax under Schedule D,
the earner shall be excepted from liability to pay contributions under section 15 of the Act (Class 4 contributions) on that amount.