19 General power to regulate liability for contributions
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

General

19  General power to regulate liability for contributions

(1)     Regulations may provide either generally or in relation to—

(a)     any prescribed category of earners; or

(b)     earners in any prescribed category of employments,

that their liability in a particular tax year in respect of contributions of prescribed classes[, or any prescribed part of such contributions,] is not to exceed such maximum amount or amounts as may be prescribed.

(2)     Regulations made for the purposes of subsection (1) above may provide—

(a)     for an earner whose liability is subject to a maximum prescribed under that subsection to be liable in the first instance for the full amount of any contributions due from him apart from the regulations, or to be relieved from liability for such contributions in prescribed circumstances and to the prescribed extent; and

(b)     for contributions paid in excess of any such maximum to

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