The National Insurance (Graduated Contributions and Non-participating Employments—Consequential) Regulations 1966

Calculation of excess graduated contributions

5.  For regulation 4 of the Miscellaneous Provisions Regulations (calculation of excess graduated contributions), there shall, in relation to the income tax year ending 5th April 1967 and any subsequent income tax year, be substituted the following:—

“Calculation of excess graduated contributions

4.   For the purposes of section 56(3) of the National Insurance Act 1965 , as amended by Schedule 1 paragraph 6 to the National Insurance Act 1966 (which relates to the determination of any question as to the amount, if any, by which the graduated contributions paid by certain persons in respect of remuneration paid in any income tax year exceeded the amount prescribed under section 4(4) of the National Insurance Act 1965)—

(a) a person's employment in a non-participating employment shall be treated as continuing until, and as coming to an end at, the time at which it is treated for the purpose of the provisions of Part III of the National Insurance Act 1965 relating to payments in lieu of contributions as having come to an end:

Provided that the Minister, in any case in which she extends or has extended the period during which, for the purpose of the said provisions of Part III of that Act, a person's employment is not to be treated as having come to an end or an interruption therein is to be disregarded, may direct that the employment shall be treated for the purposes of the said section 56(3) as coming to an end at such earlier time as she may specify, being a time not earlier than that at which but for the extension it would have been treated for those purposes as coming to an end;

(b) the prescribed manner and period for such an application as is referred to in the said Schedule 1 paragraph 6 in relation to any income tax year shall be, respectively, in writing to the Minister and not later than six years after the end of the income tax year in question:

Provided that (except where the Minister in her absolute discretion allows to the contrary) an application shall be deemed not to have been made within the prescribed time if it is made after the beginning of the first week in respect of which the person concerned was (subject to any provision as to earnings) entitled to receive payment of a retirement pension;

(c) the prescribed amount of the graduated contribution deemed to have been paid by an insured person on the first day of any contribution week such as is referred to in the said section 56(3) shall be taken as 7s. 8d., so, however, that not more than one such contribution shall be deemed to have been paid in any one contribution week.”