Section 17 — Social Security Contributions and Benefits Act 1992: Exceptions, deferment and incidental matters relating to Class 4 contributions.

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

2 Exception from liability, or deferment, under subsection (1) above may, in particular, be by reference—

a to a person otherwise liable for contributions being under a prescribed age at the beginning of a tax year;

b to a person having attained pensionable age;

c to a person being in receipt of earnings in respect of which primary Class 1 contributions are, or may be, payable; or d to a person not satisfying prescribed conditions as to residence or presence in the United Kingdom.

3 The Inland Revenue may by regulations provide for any incidental matters arising out of the payment of any Class 4 contributions recovered by the Inland Revenue, including in particular the return, in whole or in part, of such contributions in cases where—

a payment has been made in error; or b repayment ought for any other reason to be made.

4 The Inland Revenue may by regulations provide for any matters arising out of the deferment of liability to pay Class 4 contributions, or any part of such contributions, under subsection (1) above, including in particular provision for the amount of a person’s profits or gains (as computed in accordance with Schedule 2 to this Act) to be certified by the Inland Revenue to ... the person liable. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .