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3.—(1) The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001(1) are amended in accordance with this regulation.
(2) In regulation 4(1), for “to 6B” substitute “to 6C”.
(3) After regulation 6B insert—
6C.—(1) This regulation applies to a Class 3 contribution paid by an eligible person under section 13A (right to pay additional Class 3 contributions in certain cases) of the Act.
(2) A contribution paid after 5th April 2009 but before 6th April 2011 shall be treated as paid on—
(a)the day on which it is paid; or
(b)the date on which the person attained pensionable age,
whichever is the earlier.
(3) A contribution paid after 5th April 2011 shall be treated as paid on the day on which it is paid.”.
S.I. 2001/769. Relevant amending instruments are S.I. 2004/1361 and S.I. 2007/2582.
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