18 Class 4 contributions recoverable under regulations
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

18  Class 4 contributions recoverable under regulations

(1)     [The Inland Revenue may by regulations make provision] so that where—

(a)     an earner, in respect of any one or more employments of his, is treated by regulations under section 2(2)(b) above as being self-employed; and

(b)     in any tax year he has earnings from any such employment (one or more) which fall within paragraph

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