(1)The Secretary of State may by regulations made with the concurrence of the Inland Revenue provide—
(a)for excepting persons from liability to pay Class 4 contributions in accordance with sections 15 and 16(1) to (3) above; or
(b)for deferring any person’s liability,
and may certify from time to time to the Inland Revenue the persons who are excepted from liability, or whose liability is to be deferred, and who accordingly are not required (except in accordance with the regulations) to be assessed for contributions.
(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)Regulations may 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)Regulations may provide for any matters arising out of the deferment of liability for Class 4 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 Secretary of State and the person liable.
(5)No such certificate as is referred to in subsection (4) above shall relate to a person’s profits or gains so far as they exceed the higher of the two money sums for the time being specified in section 15(3) above.
(6)Any regulations under subsection (3) or (4) above must be made with the concurrence of the Inland Revenue.