PART 7 COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS
F1Class 2 contributions - maternity allowance90ZA
1
This regulation applies in connection with maternity allowance under section 35 or 35B of the Act.
2
A person who is, or will be, either F4... entitled to pay a Class 2 contribution F2, or is or will be treated for relevant purposes as having actually paid a Class 2 contribution as a result of section 11(5B) of the Act, in respect of a week in a tax year may pay a Class 2 contribution in respect of that week at any time in the period—
a
beginning with that week; and
b
ending with 31st January next following the end of the relevant tax year.
3
Where a person pays a Class 2 contribution in accordance with paragraph (2)—
a
the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6) of the Act, and
F34
Where a person—
a
has paid a contribution in accordance with paragraph (2) in respect of a week in a tax year, and
b
is treated for relevant purposes as having actually paid a Class 2 contribution in respect of that week as a result of section 11(5B) of the Act,
the person may make an application to HMRC for the return of the contribution that was paid.
5
An application under paragraph (4) must be made—
a
in such form and manner as HMRC may require, and
b
on or before 31st January next following the end of the tax year.
6
On the making of an application under paragraph (4) HMRC must return the contribution that was paid.
7
In this regulation “for relevant purposes” has the meaning given by section 11(5C) of the Act.