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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 1996 - onwards
Version 2 of 2

Regulation 21 Commencement as self-employed contributor.

(1) Where a person becomes a self-employed contributor for the first time, or recommences insurable self-employment, in a contribution year, not having previously been an employed contributor, and is a person to whom paragraph (a) or (c) of section 18(1) refers, self-employment contributions shall be payable by him at the percentage amount or the amount specified in the said paragraphs, whichever is the greater.

(2) In the case of a person to whom this article applies, the number of contribution weeks in respect of which self-employment contributions shall be regarded as having been paid shall, provided that the total amount of self-employment contributions payable by virtue of sub-article (1) has been paid, be 52 in any contribution year.