# Social Security Contributions and Benefits Act 1992, Section 17: Exceptions, deferment and incidental matters relating to Class 4 contributions.

Extent: E+W+S

(1) The Inland Revenue may by regulations provide—
(a) for excepting persons from liability to pay Class 4 contributions, or any prescribed part of such contributions, in accordance with sections 15 and 16(1) to (3) above; or
(b) for deferring any person’s liability,
...
(2) Exception from liability, or deferment, under subsection (1) above may, in particular, be by reference—
(a) to a person otherwise liable for contributions being under a prescribed age at the beginning of a tax year;
(b) to a person having attained pensionable age;
(c) to a person being in receipt of earnings in respect of which primary Class 1 contributions are, or may be, payable; or
(d) to a person not satisfying prescribed conditions as to residence or presence in the United Kingdom.
(3) The Inland Revenue may by regulations provide for any incidental matters arising out of the payment of any Class 4 contributions recovered by the Inland Revenue, including in particular the return, in whole or in part, of such contributions in cases where—
(a) payment has been made in error; or
(b) repayment ought for any other reason to be made.
(4) The Inland Revenue may by regulations provide for any matters arising out of the deferment of liability to pay Class 4 contributions, or any part of such contributions, under subsection (1) above, including in particular provision for the amount of a person’s profits or gains (as computed in accordance with Schedule 2 to this Act) to be certified by the Inland Revenue to ... the person liable.
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Source: https://www.legislation.gov.uk/ukpga/1992/4/section/17 (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.