The Social Security (Miscellaneous Amendments No. 2) Regulations 2015

12.—(1) Amend regulation 89 (method of, and time for, payment of Class 2 and Class 3 contributions etc)(1) as follows.

(2) In paragraph (1)—

(a) after the first mention of “accordance with” insert “the Taxes Management Act 1970 (as modified by section 11A of the Act) or in accordance with,”;

(b) after “regulation 90” insert “or in accordance with regulation 90ZA or 148C”(2); and

(c) after “paragraph” omit “(2),”.

(3) Omit paragraphs (1A) and (2).

(4) In paragraph (2A)(a)(3)—

(a) after “regulation 87” for “or” substitute “,”; and

(b) after “87A” insert “or 87AA”.

(5) In paragraph (3) for “or 87A” substitute “, 87A or 87AA”.

(6) In paragraph (4)—

(a) in sub-paragraph (a) omit “or (6)”;

(b) in sub-paragraph (b) omit—

(i) “person’s liability for Class 2 contributions or”; and

(ii) “the number of contribution weeks in respect of which the liability arises together with the weekly rate, and of the date specified as the date of notification, or, where he is entitled to pay contributions, of”; and

(c) at the end of the paragraph omit the words from “shall, if he is liable to pay” to “if he is entitled to pay a contribution, he”.

(7) In paragraph (5)—

(a) in sub-paragraph (a)—

(i) for “or 87A” insert “, 87A or 87AA”;

(ii) omit paragraph (i);

(iii) in paragraph (ii) for “biannual contribution period” substitute “tax year”; and

(b) in sub-paragraph (b)(iii)—

(i) for “or 87A” substitute “, 87A or 87AA”;

(ii) omit “ceased to be liable to pay Class 2 contributions or”; and

(iii) omit “as the case may be”.

(8) Omit paragraph (6).

(9) In paragraph (7)—

(a) omit sub-paragraphs (a), (b) and (c); and

(b) for sub-paragraph (e) substitute—

“(e) “notification date” means 31st October following the end of the tax year.”.

(1)

Regulation 89 was amended by S.I. 2011/797.

(2)

Regulations 90ZA and 148C are inserted by these Regulations.

(3)

Paragraph (2A) was inserted by S.I. 2011/797.