Section 171(2)

This section applies to employment of any description which— is employment in the case of which secondary Class 1 contributions are payable under Part I of the Social Security Contributions and Benefits Act 1992 in respect of persons engaged in it, but is not employment under a contract of service or of apprenticeship or employment of any description falling within subsection (3).

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Source: legislation.gov.uk · retrieved 2026-09-04