6. In regulation 89—
(a)in paragraph (1) after “(2),” insert “(2A),”;
(b)after paragraph (1) insert—
“(1A) Where a person who is liable to pay a Class 2 contribution in respect of any contribution week in a biannual contribution period has notified HMRC of his liability in accordance with the provisions of regulation 87 or 87A HMRC shall, no later than the notification date, issue to him a written notice of the number of contribution weeks in that biannual contribution period and of the weekly rate at which the contribution is payable.”;
(c)for paragraph (2) substitute—
“(2) Where a person who is liable to pay a Class 2 contribution in respect of any contribution week in a biannual contribution period has notified HMRC of his liability in accordance with the provisions of regulation 87 or 87A that person shall, subject to paragraph (4) below, pay to HMRC—
(a)the amount of contributions for which he is liable in relation to the first biannual contribution period not later than 31st January following the end of that period;
(b)the amount of contributions for which he is liable in relation to the second biannual contribution period not later than 31st July following the end of that period.”;
(d)after paragraph (2) insert—
“(2A) Where—
(a)a person who is entitled, although not liable, to pay a Class 2 contribution in any year has notified HMRC of his entitlement in accordance with the provisions of regulation 87 or 87A; and
(b)HMRC has, no later than the notification date, issued him with written notice of the amount he may pay in respect of his entitlement in that period;
that person may, if the person so wishes, pay to HMRC a sum not exceeding that amount.”;
(e)in paragraph (3)—
(i)in sub-paragraph (a) omit “who is entitled although not liable to pay a Class 2 contribution, or”;
(ii)after “regulation 87” insert “or 87A”;
(iii)in each place it occurs for “the Board” substitute “HMRC”;
(f)in paragraph (4)—
(i)in the words following sub-paragraph (b) for “28 days after the specified date of notification” substitute “the date for payment specified in the notice”;
(ii)in each place it occurs, for “the Board” substitute “HMRC”;
(g)for paragraphs (5) to (7) substitute—
“(5) This paragraph applies to a person who—
(a)has notified HMRC in accordance with the provisions of regulation 87 or 87A that—
(i)he is liable to pay a Class 2 contribution in respect of one or more weeks in a biannual contribution period, or
(ii)he is entitled although not liable to pay a Class 2 contribution in a biannual contribution period, or is entitled to pay a Class 3 contribution in a contribution quarter; and
(b)has—
(i)not, by the notification date, had written notice issued to him in respect of that week or weeks of the kind referred to in paragraph (2A);
(ii)not had written notice issued to him in respect of that week or weeks of a kind mentioned in paragraph (3) and more than 14 days have elapsed since the end of the contribution quarter in question; or
(iii)notified HMRC in accordance with regulation 87 or 87A that he has ceased to be liable to pay Class 2 contributions or ceased to be entitled to pay Class 2 or Class 3 contributions as the case may be.
(6) This paragraph applies to a person—
(a)to whom a written notice of the kind referred to in paragraph (1A), (2A), (3) or (4) has been issued and who has informed HMRC immediately—
(i)that the notice he received has since been lost, destroyed or defaced, or
(ii)that he disputes the amount of contributions which he is liable or entitled to pay in the biannual contribution period or contribution quarter in question; or
(b)who—
(i)in relation to a notice of the kind referred to in paragraph (1A) or (2A) has notified HMRC not later than 28 days after the notification date that he has not received such a notice;
(ii)in relation to a notice of the kind referred to in paragraph (3) has notified HMRC not later than 28 days after the end of the contribution quarter in question that he has not received such a notice.
(7) In this regulation—
(a)“biannual contribution period” means either the first biannual contribution period or the second biannual contribution period;
(b)“first biannual contribution period” means the 26 contribution weeks beginning with the first day of the first contribution week of any year;
(c)“second biannual contribution period” means the period of not less than 26 contribution weeks commencing on the first day of the twenty seventh contribution week in that year;
(d)“contribution quarter” means one of the four periods of not less than 13 contribution weeks commencing on the first, fourteenth, twenty-seventh or fortieth contribution week, as the case may be, in any year;
(e)“notification date” means—
(i)in relation to the first biannual contribution period, 1st December following the end of that period;
(ii)in relation to the second biannual contribution period, 1st June following the end of that period.”.