Section 15 SSCBA 1992

National Insurance Contributions Act 2002

Chapter 2 of Part 2 of ITTOIA 2005

NIM30000 provides detailed guidance on the National Insurance contribution liability of those married women and widows who hold valid reduced rate elections. In particular NIM30003 explains that whilst self-employed women holding reduced rate elections are not liable to pay Class 2 NICs, there is no equivalent exception from Class 4 NICs liability.

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