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The Social Security (Contributions) Regulations 2001

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Changes over time for: Section 95

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Changes to legislation:

The Social Security (Contributions) Regulations 2001, Section 95 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

Deferment of Class 4 liability where such liability is in doubtU.K.

95.  Where, as respects any year of assessment [F1before the tax year 2015-16], it appears to the Board that, by virtue of the provisions of this Part, there is doubt as to the extent, if any, of an earner’s liability to pay contributions under section 15 of the Act (Class 4 contributions) for that year, or that at the date on which any application under regulation 96 is made, it is not possible to determine whether, having regard to the provisions of these Regulations, the earner is or will be liable to pay such contributions for that year, the Board may issue in respect of the earner a certificate of deferment deferring that earner’s liability for such contributions [F2and for such period] as the Board may direct.

Textual Amendments

F2Words in reg. 95 substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 12

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