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9. After section 11 of the Social Security Contributions and Benefits Act 1992(1) (Class 2 contributions) insert—
(1) Part 2 (returns) of the Taxes Management Act 1970(2) applies, with the necessary modifications, for the purpose of establishing whether an earner has relevant profits of, or exceeding, the small profits threshold for a tax year, as it applies for the purpose of establishing the amounts in which a person is chargeable to income tax and capital gains tax for a year of assessment.
(2) In this section “relevant profits” has the meaning it has in section 11 (Class 2 contributions).”.
The existing section 11A of that Act is repealed by paragraph 4(1) of the Schedule to the National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57).
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