- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (13/03/2014)
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The Social Security (Contributions) Regulations 2001
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- Offerynnau Statudol y Deyrnas Unedig
- 2001 No. 1004
- PART 5
- Regulation 50C
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
- Gwreiddiol: Fersiwn Argraffydd y Brenin
- Fersiwn Diwygiedig 31/3/2020
- Fersiwn Diwygiedig 31/3/2019
- Fersiwn Diwygiedig 31/5/2018
- Fersiwn Diwygiedig 28/2/2018
- Fersiwn Diwygiedig 30/6/2017
- Fersiwn Diwygiedig 31/12/2016
- Fersiwn Diwygiedig 30/9/2016
- Fersiwn Diwygiedig 31/5/2016
- Fersiwn Diwygiedig 29/2/2016
- Fersiwn Diwygiedig 30/11/2015
- Fersiwn Diwygiedig 28/2/2015
- Fersiwn Diwygiedig 30/11/2014
Changes over time for: Section 50C
Version Superseded: 05/04/2023
Alternative versions:
- 06/04/2013- Amendment
- 18/04/2013- Amendment
- 13/03/2014
Point in time - 05/04/2023- Amendment
- 26/07/2023- Amendment
Status:
Point in time view as at 13/03/2014. This version of this provision has been superseded.
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[F1Class 3 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17U.K.
50C.—(1) This regulation applies to Class 3 contributions payable in respect of one or more of the tax years 2006-07 to 2015-16 (“the relevant contribution years”).
(2) Paragraph (3) applies if a person (“the contributor”)—
(a)was entitled under regulation 48, 146(2)(b) or 147(1)(b) to pay a Class 3 contribution in respect of one or more of the relevant contribution years;
(b)had not, before the coming into force of this regulation, paid that contribution; and
(c)will reach pensionable age on or after 6th April [F22016].
(3) The contributor may pay a Class 3 contribution under this regulation, in respect of any of the relevant contribution years, within the period specified in paragraph (4).
(4) The period within which the contribution may be paid is the period beginning on 6th April 2013 and ending on 5th April 2023.
(5) Notwithstanding section 13(6) of the Act, the amount of a Class 3 contribution payable under this regulation shall be—
(a)in respect of contribution years 2006-07 to 2009-10, the amount payable in relation to tax year 2012-13; or
(b)in respect of contribution years 2010-11 to 2015-16, the amount payable in the contribution year to which the payment relates.
(6) Paragraph (5) does not apply to a Class 3 contribution paid on or after 6th April 2019.
(7) Nothing in this regulation limits the application of regulations 50, 50A and 50B.]
Textual Amendments
F1Reg. 50C inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 35
F2Word in reg. 50C(2)(c) substituted (18.4.2013) by The Social Security (Contributions) (Amendment) Regulations 2013 (S.I. 2013/718), regs. 1, 2(2)
Modifications etc. (not altering text)
C1Reg. 50C(4) modified (18.4.2013) by The Social Security (Contributions) (Amendment) Regulations 2013 (S.I. 2013/718), regs. 1, 3
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