Regulation 94A Exception from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule DF1
Where —
an earner has earnings from employment which is employed earner’s employment; and
an amount representing those earnings is included in the calculation of the profits chargeable to income tax under Schedule D,
the earner shall be excepted from liability to pay contributions under section 15 of the Act (Class 4 contributions) on that amount.
Annotations
Textual amendments
- F1
Reg. 94A and heading inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Social Security (Contributions) (Amendment No. 7) Regulations 2003 (S.I. 2003/2958), regs. 1(1), 4
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.