13 Class 4 contributions: partnerships
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

Partnerships

13  Class 4 contributions: partnerships

(1)     SSCBA 1992 is amended as follows.

(2)     After section 18 insert—

“18A Class 4 contributions: partnerships

(1)     The Treasury may by regulations—

(a)     modify the way in which liabilities for Class 4 contributions of a partner in a firm are determined, or

(b)     otherwise modify the law relating to Class 4 contributions,

as they consider appropriate to take account of the passing or making of a provision of the Income Tax Acts relating to firms or partners

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