[F1Late payment of voluntary Class 2 and 3 contributions for tax year 2006-07U.K.
65D.—(1) Paragraph (3) applies where a person who meets the conditions in paragraph (2)—
(a)is entitled, but not liable, to pay a Class 2 or Class 3 contribution in respect of the tax year 2006-07; and
(b)pays the contribution after the end of that year, but not later than 5th April 2013.
(2) The conditions are that—
(a)the person will reach pensionable age on or after 6th April 2010; and
(b)the person has been precluded from regular employment by responsibilities at home in any year.
(3) Notwithstanding sections 12(3) and 13(6) of the Act, the amount of the contribution shall be calculated by reference to the weekly rate which would have been payable if it had been paid during the tax year 2006-07.
(4) A person is precluded from regular employment by responsibilities at home in any year if they are taken to be such a person within the meaning of regulations made under paragraph 5(7)(b) of Schedule 3 to the Act.]