# The Social Security (Contributions) Regulations 2001, Regulation 91: Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom


Any earner who—
(a) at the beginning of a year of assessment is over pensionable age; or
(b) for the purposes of income tax is not resident in the United Kingdom in the year of assessment;
shall be excepted from liability for contributions under section 15 of the Act (Class 4 contributions).

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/91 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.