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Legislation
National Insurance Contributions (Reduction in Rates) Act 2023
  • Introduction
  • Section 1 Reduction of Class 1 main primary percentage
  • Section 2 Reduction of main Class 4 percentage
  • Section 3 Removal of requirement to pay Class 2 contributions
  • Section 4 Transitional and consequential provision
  • Section 5 Short title
  • Schedule Transitional and consequential provision
  1. National Insurance Contributions (Reduction in Rates) Act 2023
  2. Removal of requirement to pay Class 2 contributions

Section 3 | Removal of requirement to pay Class 2 contributions

From legislation.gov.uk

(1)In section 11 of the Social Security Contributions and Benefits Act 1992 (Class 2 contributions)—

(a)omit subsection (2),

(b)in subsection (4), omit paragraph (a),

(c)omit subsection (5),

(d)in subsection (5A), omit the words from “but” to the end,

(e)in subsection (5B), omit “under subsection (2)”, and

(f)in subsection (8), for “subsections (2) and” substitute “subsection”.

(2)In section 11 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 2 contributions)—

(a)omit subsection (2),

(b)in subsection (4), omit paragraph (a),

(c)omit subsection (5),

(d)in subsection (5A), omit the words from “but” to the end,

(e)in subsection (5B), omit “under subsection (2)”, and

(f)in subsection (8), for “subsections (2) and” substitute “subsection”.

(3)The amendments made by this section come into force on 6 April 2024.

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