868 Social security contributions: non-trades etc
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Social security contributions

868  Social security contributions: non-trades etc

(1)     This section applies for the purpose of calculating profits or other income charged to income tax.

(2)     For this purpose “profits or other income” does not include—

(a)     the profits of a trade, profession, or vocation,

(b)     the profits

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