The Social Security (Contributions Credits for Parents and Carers) Regulations 2010 No. 19

PART 3 E+W+S Applications

Applications: foster parents and partners of persons awarded child benefit E+W+S

9.  A person shall not be entitled to be credited with Class 3 contributions under—

(a) subsection (3)(b) (foster parent) of section 23A; or

(b) subsection (3)(c) (person engaged in caring) of section 23A by virtue of regulation 5(1)(a),

unless an application to be so credited is received by the Commissioners for Her Majesty's Revenue and Customs.