# Social Security Contributions and Benefits Act 1992, Paragraph 5

Extent: E+W+S

In any circumstances in which apart from this paragraph a person would—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) by virtue of section 8 of ITTOIA 2005 be assessed and charged to Class 4 contributions in respect of profits ... received or receivable by him in the capacity of trustee,
such contributions shall not be payable either by him or by any other person.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.