The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Amendment) Regulations (Northern Ireland) 2014

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Amendment) Regulations (Northern Ireland) 2014 and shall come into operation on 6 April 2014.

(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 (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations

2.  In regulation 4 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001(2) (treatment for the purpose of any contributory benefit of late paid contributions)—

(a) in paragraph (1) for “paragraphs (2)” substitute “paragraphs (1B)”;

(b) after paragraph (1A)(3) insert—

“(1B) Where contributions are paid in accordance with regulation 63A of the Social Security (Contributions) Regulations 2001(4) (collection of unpaid Class 2 contributions through PAYE code), any relevant contributions are to be treated as paid on 5 April of the tax year in which they are paid.”;

(c) after paragraph (7) insert—

“(7A) In determining whether the relevant contribution conditions are satisfied in whole or in part for the purpose of entitlement to any contributory benefit, any relevant contribution which is treated as paid on the date specified in paragraph (1B) shall be treated—

(a) for the purpose of entitlement in respect of any period before the date on which payment of the contribution is treated as paid, as not paid, and

(b) subject to the provisions of paragraph (8), for the purpose of entitlement in respect of any other period, as paid on the date specified in paragraph (1B).”.

Sealed with the Official Seal of the Department for Social Development on 11th February 2014

(L.S.)

Anne McCleary

A senior officer of the Department for Social Development

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

(L.S.)

Ruth Owen

Edward Troup

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

11th February 2014