http://www.legislation.gov.uk/uksi/2010/646/signature/made
The Social Security (Contributions) (Amendment No. 3) Regulations 2010
National insurance
Pensions
Benefits
en
King's Printer of Acts of Parliament
2016-06-14
SOCIAL SECURITY
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) so that regulation 52A, which provides for the return of National Insurance contributions paid in excess of the annual maximum prescribed in regulation 21, takes account of the introduction of the “upper accrual point” (“UAP”).
Dave WattsFrank RoyTwo of the Lords Commissioners of Her Majesty’s Treasury