The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024
These Regulations make consequential provisions and savings following the introduction of treating self-employed earners with profits at or above the small profits threshold as having actually paid Class 2 National Insurance contributions (NICs) and removal of liability to pay Class 2 NICs.
Lifecycle
Department
Made
14 Mar 2024
—
In force
06 Apr 2024
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by sections 3, 4(4) and 5(2) of the National Insurance Contributions (Increase of Thresholds) Act 2022, paragraph 5(1), (2)(a) and (3) of the Schedule to the National Insurance Contributions (Reduction in Rates) Act 2023and section 175(3) and (4) of the Social Security Contributions and Benefits Act 1992.
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