The Social Security (Contributions) Regulations 2001

Voluntary Class 2 contributions not paid within permitted periodU.K.

[F161.—(1) If a person who was entitled, but not liable, to pay a Class 2 contribution (“the contributor”) fails to pay that contribution within the period within which it may be paid, and the condition in paragraph (2) is satisfied, the contribution may be paid within such further period as an officer of the Board may direct.

(2) The condition is that an officer of the Board is satisfied that—

(a)the failure was attributable to the contributor’s ignorance or error; and

(b)that ignorance or error was not the result of the contributor’s failure to exercise due care and diligence.]

Textual Amendments