18(1)Schedule 1 (supplementary provisions) is amended as follows.U.K.
(2)In paragraph 7B, omit sub-paragraph (7).
(3)After paragraph 7BA insert—
“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.”
(4)In paragraph 8(1), omit paragraphs (j) and (k).