# Social Security Contributions and Benefits Act 1992, Section 11A: Relevant profits to be included in self assessment tax return

Extent: E+W+S

(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/ukpga/1992/4/section/11An1 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-11An1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.