- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2007)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 06/04/2007.
There are currently no known outstanding effects for the The Social Security (Contributions) Regulations 2001, Section 102.
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102.—(1) Subject to paragraph (2), any payment such as is specified in regulation 101 shall, except in so far as it is, under that regulation, treated by the Board as made on account of contributions under the Act, be repaid [F1to the earner], unless the net amount of such repayment would not exceed in value 50 pence.
[F2(2) It is a condition of repayment under this regulation that the earner makes an application for the repayment—
(a)in such form and manner as the Board may determine; and
(b)in the case of contributions falling within paragraph (b) of regulation 101, within the time prescribed in paragraph (3).]
(3) The period referred to in paragraph (2) is one of—
(a)six years beginning with 6th April in the year of assessment next following that in respect of which the payment was made where the application is in respect of any year of assessment ending before 6th April 1996,
(b)five years beginning with 1st February in the year of assessment next following that in respect of which the payment was made where the application is in respect of any year of assessment beginning on or after 6th April 1996, or
(c)if later than sub-paragraph (a) or (b), two years beginning with 6th April in the year of assessment next following that in which the payment was made.
Textual Amendments
F1Words in reg. 102(1) substituted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 15(a)
F2Reg. 102(2) substituted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 15(b)
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