Applications: foster parents and partners of persons awarded child benefit
This section has no associated Explanatory Memorandum
9. A person shall not be entitled to be credited with Class 3 contributions under—
(a)section 23A(3)(b) (foster parent); or
(b)subsection (3)(c) of that section (person engaged in caring) by virtue of regulation 5(1)(a),
unless an application to be so credited is received by the Commissioners for Her Majesty’s Revenue and Customs.