SCHEDULES

SCHEDULE 1E+W+S Supplementary provisions relating to contributions of Classes 1, 1A, [F11B,] 2 [F2, 3 and 3A]

Textual Amendments

F2Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 12; S.I. 2015/1475, art. 3(b)

[F3Collection of contributions [F4otherwise than through PAYE system]]E+W+S

Textual Amendments

F3Sch. 1 para. 7B and cross-heading inserted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 57, 87(2); S.I. 1999/526, art. 2(1)(2)(c)

F4Words in Sch. 1 para. 7B cross-heading substituted (4.3.1999 for specified purposes, 1.4.1999 for remaining purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 7(2); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

[F57BB(1)Regulations may provide, in connection with maternity allowance under section 35 or 35B, for a person who is, or will be, F6... entitled to pay a Class 2 contribution in respect of a week in a tax year to be able to pay a Class 2 contribution in respect of that week at any time in the period—E+W+S

(a)beginning with that week, and

(b)ending with a prescribed date.

(2)The regulations may provide that where a person pays a Class 2 contribution in respect of a week in a tax year under the regulations—

(a)the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6);

(b)the contribution is to be treated, after the end of the tax year—

F7(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)F8...as a Class 2 contribution under section 11(6).

(3)Regulations under this paragraph are to be made by the Treasury acting with the concurrence of the Secretary of State.]

Textual Amendments

F5Sch. 1 para. 7BB inserted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 9(3), 35