7BB

1

Regulations may provide, in connection with maternity allowance under section 35 or 35B, for a person who is, or will be, either liable or entitled to pay a Class 2 contribution in respect of a week in a tax year to be able to pay a Class 2 contribution in respect of that week at any time in the period—

a

beginning with that week, and

b

ending with a prescribed date.

2

The regulations may provide that where a person pays a Class 2 contribution in respect of a week in a tax year under the regulations—

a

the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6);

b

the contribution is to be treated, after the end of the tax year—

i

if the person is liable under section 11(2) to pay a Class 2 contribution in respect of that week, as a Class 2 contribution under section 11(2);

ii

otherwise, as a Class 2 contribution under section 11(6).

3

Regulations under this paragraph are to be made by the Treasury acting with the concurrence of the Department.