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The Social Security (Additional Class 3 National Insurance Contributions) (Amendment) Regulations (Northern Ireland) 2009

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Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Additional Class 3 National Insurance Contributions) (Amendment) Regulations (Northern Ireland) 2009 and shall come into operation on 6th April 2009.

(2) The Interpretation Act (Northern Ireland) 1954(1) shall apply to these Regulations as it applies to an Act of the Assembly.

Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations

2.  In regulation 3 of the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999(2) (revision of decisions), after paragraph (8B) add—

(8C) A decision made under Article 9 or 11(3) may be revised at any time where, by virtue of regulation 6C of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001(4) (treatment of Class 3 contributions paid under section 13A of the Act), a contribution is treated as paid on a date which falls on or before the date on which the decision was made..

Amendment of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations

3.—(1) The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 are amended in accordance with paragraphs (2) and (3).

(2) In regulation 4(1)(5), for “to 6B” substitute “to 6C”.

(3) After regulation 6B(6) add—

Treatment of Class 3 contributions paid under section 13A of the Act

6C.(1) This regulation applies to a Class 3 contribution paid by an eligible person under section 13A of the Act(7) (right to pay additional Class 3 contributions in certain cases).

(2) A contribution paid after 5th April 2009 but before 6th April 2011 shall be treated as paid on—

(a)the day on which it is paid; or

(b)the date on which the person attained pensionable age,

whichever is the earlier.

(3) A contribution paid after 5th April 2011 shall be treated as paid on the day on which it is paid..

Revocation

4.  Regulation 4(3)(a) of the Social Security (National Insurance Credits) (Amendment) Regulations (Northern Ireland) 2007(8) is revoked.

Sealed with the Official Seal of the Department for Social Development on 12th March 2009

(L.S.)

John O’Neill

A senior officer of the Department for Social Development

The Commissioners for Her Majesty’s Revenue and Customs concur with regulation 3.

(L.S.)

David Hartnett

Mike Eland

Two of the Commissioners for Her Majesty’s Revenue and Customs

13th March 2009

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