17 Exceptions, deferment and incidental matters relating to Class 4 contributions
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

17  Exceptions, deferment and incidental matters relating to Class 4 contributions

(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,

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(2)     Exception from liability, or deferment,

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