- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2024)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 06/04/2024.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Social Security (Contributions) Regulations 2001. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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[F1148C.—(1) This regulation applies in relation to a person (P)—
(a)who is F2... entitled under section 11(6) of the Act, to pay one or more Class 2 contributions [F3or is treated, as a result of section 11(5B) of the Act, as having actually paid one or more Class 2 contributions,] in respect of a contribution week in a relevant tax year;
(b)who does not carry on a trade, profession or vocation the profits of which (if any) would be chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 for the relevant tax year; and
(c)in respect of whom regulation 148B applies in relation to the relevant tax year.
(2) Section 11(5) of the Act (Class 2 contributions payable in the same manner as Class 4 contributions) does not apply in relation to the Class 2 contributions (if it would otherwise do so).
F4(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) If P is entitled to pay a Class 2 contribution under section 11(6) of the Act, P may—
(a)make a return in such form as may be approved by HMRC; and
(b)pay the contribution.
[F6(5A) If P is treated (as a result of section 11(5B) of the Act) as having actually paid a Class 2 contribution, P must, no later than 31st January next following the end of the relevant tax year, make a return in such form as may be approved by HMRC.]
(6) P must keep such records as may be necessary for the purposes of calculating P’s—
(a)relevant profits from the employment for the purposes of [F7section 11(5B)] of the Act; and
(b)F8... entitlement to pay a Class 2 contribution, [F9or entitlement to be treated as having actually paid such a contribution,]
for the relevant tax year and preserve such records until the sixth anniversary of the 31st January next following the end of the relevant tax year.]
Textual Amendments
F1Reg. 148C inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 18
F2Words in reg. 148C(1)(a) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(8)(a) (with reg. 1(4))
F3Words in reg. 148C(1)(a) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 10(2)
F4Reg. 148C(3) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(8)(b) (with reg. 1(4))
F5Reg. 148C(4) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(8)(c) (with reg. 1(4))
F6Reg. 148C(5A) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 10(3)
F7Words in reg. 148C(6)(a) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(8)(d)(i) (with reg. 1(4))
F8Words in reg. 148C(6)(b) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(8)(d)(ii) (with reg. 1(4))
F9Words in reg. 148C(6)(b) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 10(4)
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