Related Commentary  

100(1)  If, in respect of any year, there are payable by or in respect of an earner Class 4 contributions under section 15 of the Act and also–

(a)primary Class 1 contributions or Class 2 contributions; or

(b)primary Class 1 contributions and Class 2 contributions,

paragraph (2) applies.

100(2)  If this paragraph applies, the earner’s liability for Class 4 contributions shall not exceed the maximum found in accordance with paragraph (3).

100(3)  The maximum is found as follows.

Step One

Subtract the lower profits limit from the upper profits limit for the year.

Step Two

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