OpenLegislation

Part 8 CLASS 4 CONTRIBUTIONS

United Kingdom

  1. 91Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom
  2. 92Exception of divers and diving supervisors from liability for Class 4 contributions
  3. 93Exception of persons under the age of 16 from liability for Class 4 contributions
  4. 94Exception from Class 4 liability in respect of earnings from employed earner’s employment chargeable to income tax under Schedule D.
  5. 94AException from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule D
  6. 94BLiability of a partner in an AIFM firm for Class 4 contributions
  7. 95Deferment of Class 4 liability where such liability is in doubt
  8. 96Application for deferment of Class 4 liability
  9. 97General conditions for application for, and issue of, certificates of exception and deferment
  10. 98Revocation of certificates of exception and deferment
  11. 99Calculation of liability for, and recovery of, Class 4 contributions after issue of certificate of deferment
  12. 100Annual maximum of Class 4 contributions due under section 15 of the Act
  13. 101Disposal of Class 4 contributions under section 15 of the Act which are not due
  14. 102Repayment of Class 4 contributions under section 15 of the Act which are not due
  15. 103Class 4 liability of earners treated as self-employed earners who would otherwise be employed earners
  16. 104Notification of national insurance number and recording of category letter on deductions working sheet
  17. 105Calculation of earnings for the purposes of special Class 4 contributions
  18. 106Notification and payment of special Class 4 contributions due
  19. 107Recovery of deferred Class 4 and special Class 4 contributions after appeal, claim or further assessment under the Income Tax Acts or appeal under section 8 of the Transfer Act
  20. 108Annual maximum of special Class 4 contribution
  21. 109Disposal of special Class 4 contributions paid in excess or error
  22. 110Return of special Class 4 contributions paid in excess or error

Notes on the whole SI

Textual amendments

F1

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

F2

See section 176(2)(b) of the Act.