17(1)  The Inland Revenue may by regulations provide–

(a)for excepting persons from liability to pay Class 4 contributions, or any prescribed part of such contributions, in accordance with sections 15 and 16(1) to (3) above; or

(b)for deferring any person’s liability.

17(2)  Exception from liability, or deferment, under subsection (1) above may, in particular, be by reference–

(a)to a person otherwise liable for contributions being under a prescribed age at the beginning of a tax year;

(b)to a person having attained pensionable age;

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.