149.—(1) In this Case “volunteer development worker” means a person in respect of whom the Board has certified that it is consistent with the proper administration of the Act that, subject to the satisfaction of the conditions in paragraph (2), that person should be entitled to pay Class 2 contributions under regulation 151.
(2) The conditions are—
(a)that that person is ordinarily resident in Great Britain or Northern Ireland (as the case may be); and
(b)that he is employed outsider Great Britain.
150. Any employment as a volunteer development worker, which is not employment in respect of earnings from which Class 1 contributions are payable, or, where section 6A of the Act applies(1), are treated as having been paid, shall be employment as a self-employed earner notwithstanding that it is not employment in Great Britain or Northern Ireland.
151. Notwithstanding section 11(1) of the Act and regulation 150, a volunteer development worker who by virtue of that regulation is a self-employer earner—
(a)shall be excepted from liability to pay a Class 2 contribution; but
(b)shall be entitled to pay such a contribution if he so wishes at the rate prescribed in regulation 152(b).
152. In relation to the Class 2 contributions a volunteer development worker is entitled to pay by virtue of regulation 151—
(a)the provision of Case F of these Regulations shall not apply;
(b)the weekly rate of any Class 2 contributions payable by a volunteer development worker for any contribution week while he is ordinarily employed as a volunteer development worker shall, notwithstanding the provisions of section 11(1) of the Act (Class 2 contributions) be 5 per cent. of the lower earnings limit for the year in which falls the week in respect of which the contribution is paid;
(c)for the purpose of determining the extent of an earner’s liability for contributions under regulation 21 the amount prescribed in that regulation shall be reduced by the amount of any contributions paid in respect of the year in question by virtue of regulation 151; and
(d)regulation 89 shall not apply.
153.—(1) This regulation applies to any Class 2 contribution a volunteer development worker is entitled to pay by virtue of regulation 151, which is paid in respect of a week falling within a tax year (“the contribution year”) earlier than the tax year in which it is paid.
(2) Section 12 of the Act (late paid Class 2 contributions) shall not apply.
(3) Subject to paragraph (4), the amount of a contribution to which this regulation applies shall be the amount which the volunteer development worker would have had to pay if he had paid the contribution in the contribution year.
(4) In any case where—
(a)the volunteer development worker pays a contribution to which this regulation applies after the end of the tax year immediately following the contribution year; and
(b)the weekly rate of contributions applicable under regulation 152(b), for the week in respect of which the contribution is paid, differs from the weekly rate so applicable at the time of payment,
the amount of the contributions shall be computed by reference to the highest weekly rate of contrinbutions applicable in the period from the week in respect of which the contribution is paid to the day on which it is paid.
154. Part I of the Act and these Regulations shall have effect as respects volunteer development workers subject to the modification contained in this Case.
Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.