The Social Security (Contributions) Regulations 2001

Special transitional provisions regarding deemed elections U.K.

136.—(1) If, under regulation 135 a woman is deemed to have made an election under regulation 91 of the 1975 Regulations, this regulation applies.

(2) Before the woman first becomes liable to pay a primary Class 1 contribution she may revoke any such election by notice in writing given to the Board and, if she so specified in that notice, the revocation shall have effect from and including the beginning of the year in which the notice is given.

(3) If no notice of revocation is given and—

(a) in the first year (not being more than 2 years after 6th April 1978) in which the woman becomes liable to pay primary Class 1 contributions—

(i) she shall be entitled to choose whether with effect from the beginning of that year, to pay such contributions at the [F1 main primary percentage] or at the reduced rate,

(ii) she shall notify any secondary contributor whether he is to pay such contributions on her behalf at the [F2 main primary percentage] or the reduced rate, and

(iii) such secondary contributor shall pay those contributions in accordance with that notification until the woman notifies him to the contrary in accordance with the provisions of regulation 133(10);

(b) in that first year (not being more than 2 years after 6th April 1978) any primary Class 1 contribution at the standard rate is paid by or on behalf of the woman, unless it is shown to the satisfaction of the Board that the woman did not intend, by the making of that payment, to revoke the election she shall be deemed to have revoked the election.

Textual Amendments

F1 Words in reg. 136(3)(a)(i) substituted (6.4.2003) by The Social Security (Contributions) (Amendment No. 2) Regulations 2003 (S.I. 2003/964), regs. 1, 9(1)(2)(b)

F2 Words in reg. 136(3)(a)(ii) substituted (6.4.2003) by The Social Security (Contributions) (Amendment No. 2) Regulations 2003 (S.I. 2003/964), regs. 1, 9(1)(2)(b)