{
  "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-10",
  "json_url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-10.json",
  "legislation": "uksi/2024/377",
  "legislation_title": "The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Savings for the purpose of making a return of relevant profits (Northern Ireland)",
  "text": "After section 11 of the Social Security Contributions and Benefits Act (Northern Ireland) 1992 (Class 2 contributions) insert—\n“Relevant profits to be included in self assessment tax return\n11A (1) Part 2 (returns) of the Taxes Management Act 1970 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.\n(2) In this section “relevant profits” has the meaning it has in section 11 (Class 2 contributions).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The existing section 11A of that Act is repealed by paragraph 4(2) of the Schedule to the National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/377/regulation/10",
    "retrieved_at": "2026-10-28T21:32:26.720787+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}