C1

C1

C2C4C3C5C6Part I Contributions

Annotations:
Modifications etc. (not altering text)
C4

Pt. 1 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (6.4.2017) by S.I. 2017/416, regs. 1(2), 2; (6.4.2019) by S.I. 2019/555, regs. 1(2), 2)

C5

Pt. 1 modified (for the tax year 2022-23) by Health and Social Care Levy Act 2021 (c. 28), s. 5(2) (with s. 7(2)) (which Act was repealed (25.10.2022) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), s. 1 (with savings and transitional modifications of Pt. 1 in s. 2, Sch. paras. 1-3, 5))

C6

Pt. 1 modified (in relation to the tax year 2023-24) by National Insurance Contributions (Reduction in Rates) Act 2023 (c. 57), Sch. para. 1(1)-(3)

F1Class 3A contributions

Annotations:
Amendments (Textual)
F1

Ss. 14A-14C and cross-heading inserted (1.10.2014 for specified purposes, 12.10.2015 in so far as not already in force) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 3 (with Sch. 15 para. 4); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(i); S.I. 2015/1475, art. 3(b)

14BClass 3A contributions: repayment

1

The Treasury may by regulations provide for a Class 3A contribution to be repaid in specified circumstances.

2

Regulations under subsection (1) may, in particular, make provision about applications for repayments and other procedural matters.

3

A person is to be treated as never having had a unit of additional pension if the Class 3A contribution paid in respect of it is repaid.

4

Regulations under subsection (1) may provide for benefits paid to a person because of the unit of additional pension to be recovered by deducting them from the repayment.