Social Welfare (Consolidation) Act, 1993
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CHAPTER 3 Self-Employed Contributors and Self-Employment Contributions | ||
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Self-employed contributors and insured persons. |
[1988, s. 11] | |
17.—(1) Subject to this Act— | ||
(a) every person who, being over the age of 16 years and under pensionable age (not being a person included in any of the classes of person specified in Part III of the First Schedule ) who has reckonable income or reckonable emoluments shall be a self-employed contributor for the purposes of this Act, regardless of whether he is also an employed contributor, | ||
(b) every person becoming for the first time a self-employed contributor shall thereby become insured under this Act and shall thereafter continue throughout his life to be so insured, and | ||
(c) in the case of a person who, not having been an employed contributor at any time, becomes for the first time a self-employed contributor the first day of the contribution year in which he becomes a self-employed contributor shall be regarded as the date of entry into insurance. | ||
[1988, ss. 11, 16(1)] | ||
(2) Regulations may provide for — | ||
(a) including among self-employed contributors classes of person or part of any such class of person specified in or included in Part III of the First Schedule , | ||
(b) adding to the classes of person specified in Part III of the First Schedule , | ||
(c) the modification of any of the provisions of this Act relating to self-employed contributors, | ||
(d) the application (with or without modification) to self-employed contributors or self-employment contributions payable under paragraph (a), (b) or (c) of section 18(1) any provisions of this Act which apply to employed contributors or employment contributions. |