2009 No. 659
Social Security

The Social Security (Additional Class 3 National Insurance Contributions) Amendment Regulations 2009

Made
Laid before Parliament
Coming into force
The Secretary of State makes the following Regulations in exercise of the power conferred on him by sections 122(1) and 175(1) and (3) of, and paragraph 8(1)(d) and (1A) of Schedule 1 to, the Social Security Contributions and Benefits Act 19921 and by sections 9(1), 79(1) and (4) and 84 of the Social Security Act 19982.
In respect of regulation 3 and in accordance with paragraph 8(1A) of Schedule 1 to the Social Security Contributions and Benefits Act 1992, these Regulations are made with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs3.
This instrument contains only regulations which are made by virtue of, or consequential upon, section 13A of the Social Security Contributions and Benefits Act 19924 and is made before the end of the period of 6 months beginning with the coming into force of that section5.

Citation and commencement1.

These Regulations may be cited as the Social Security (Additional Class 3 National Insurance Contributions) Amendment Regulations 2009 and shall come into force on 6th April 2009.

Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations 19992.

(1)

Regulation 3 (revision of decisions) of the Social Security and Child Support (Decisions and Appeals) Regulations 19996 is amended in accordance with this regulation.

(2)

After paragraph (8C) insert—

“(8D)

A decision made under section 8 or 10 may be revised at any time where, by virtue of regulation 6C (treatment of Class 3 contributions paid under section 13A of the Act) of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001, a contribution is treated as paid on a date which falls on or before the date on which the decision was made.”.

Amendment of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 20013.

(1)

The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 20017 are amended in accordance with this regulation.

(2)

In regulation 4(1), for “to 6B” substitute “to 6C”.

(3)

After regulation 6B insert—

“Treatment of Class 3 contributions paid under section 13A of the Act6C.

(1)

This regulation applies to a Class 3 contribution paid by an eligible person under section 13A (right to pay additional Class 3 contributions in certain cases) of the Act.

(2)

A contribution paid after 5th April 2009 but before 6th April 2011 shall be treated as paid on—

(a)

the day on which it is paid; or

(b)

the date on which the person attained pensionable age,

whichever is the earlier.

(3)

A contribution paid after 5th April 2011 shall be treated as paid on the day on which it is paid.”.

Signed by authority of the Secretary for Work and Pensions

Rosie Winterton.
Minister of State
Department for Work and Pensions

We concur in respect of regulation 3

Mike Eland.
Dave Hartnett.
Two of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations make amendments consequential to section 13A (right to pay additional Class 3 contributions in certain cases) of the Social Security Contributions and Benefits Act 1992 (c. 4).

Regulation 2 amends regulation 3 of the Social Security and Child Support (Decisions and Appeals) Regulations 1999 (S.I. 1999/991) to provide that a payment of additional Class 3 contributions under section 13A may give rise to a revision of an earlier decision on benefit.

Regulation 3 amends the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (S.I. 2001/769) to provide for when additional Class 3 contributions paid under section 13A are to be treated as paid.

A full impact assessment has not been published for this instrument as it has no impact on the private or voluntary sectors.