Part 10General provisions
Chapter 2General calculation rules etc.
Social security contributions
868Social security contributions: non-trades etc.
1
This section applies for the purpose of calculating profits or other income charged to income tax.
2
For this purpose “profits or other income” does not include—
a
the profits of a trade, profession, or vocation,
b
the profits of a property business, or
c
employment income,
but see subsection (6).
3
No deduction is allowed for any contribution paid by any person under—
a
Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or
b
Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).
4
But this prohibition does not apply to an employer's contribution.
5
For this purpose “an employer's contribution” means—
a
a secondary Class 1 contribution,
b
a Class 1A contribution, or
c
a Class 1B contribution,
within the meaning of Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4) or of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).
6
Provision corresponding to that made by this section is made by—
a
section 53 (in relation to trades, professions and vocations),
b
F1sections 272 and 272ZA (in relation to property businesses), and
c
section 360A of ITEPA 2003 (in relation to employment income).