# The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024, Regulation 10: Savings for the purpose of making a return of relevant profits (Northern Ireland)


After section 11 of the Social Security Contributions and Benefits Act (Northern Ireland) 1992 (Class 2 contributions) insert—
“Relevant profits to be included in self assessment tax return
11A (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.
(2) In this section “relevant profits” has the meaning it has in section 11 (Class 2 contributions).”.

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Source: https://www.legislation.gov.uk/uksi/2024/377/regulation/10 (the official version)
Page: https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.