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The Social Security (Contributions) (Amendment No. 8) Regulations 2007
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- 2007 No. 2520
- Regulation 8
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Amendment of the Social Security (Contributions) Regulations 2001
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8. After regulation 65 (Class 2 and Class 3 contributions paid late through ignorance or error) insert—
“Amounts of Class 2 and Class 3 contributions in certain cases where earnings removed
65ZA.—(1) The amount of—
(a)a Class 2 contribution payable by virtue of regulation 61A and paid during the period mentioned in paragraph (5) of that regulation;
(b)a Class 2 contribution that satisfies the conditions in paragraph (2);
(c)a Class 3 contribution payable by virtue of regulation 50B and paid during the period mentioned in paragraph (5) of that regulation,
shall, despite sections 12(3) and 13(6) of the Act, be calculated by reference to the weekly rate which would have been applicable if it had been paid during the contribution year to which it relates.
(2) The conditions mentioned in paragraph (1)(b) are that:
(a)there is a liability to pay the contribution;
(b)earnings were removed in the circumstances described in paragraph (2)(b) of regulation 61A; and
(c)the contribution is paid during the period beginning with 1st October 2007 and ending on 5th April 2014.”.
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