15 Class 4 contributions recoverable under the Income Tax Acts
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

Class 4 contributions

15  Class 4 contributions recoverable under the Income Tax Acts

(1)     Class 4 contributions shall be payable for any tax year in respect of all [profits] which—

(a)     are immediately derived from the carrying on or exercise of one or more trades, professions or vocations, . . .

(b)     [are profits chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005] for the year of assessment corresponding to that tax year, [and

(c)     are not profits of a trade, profession or vocation carried on

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