The Social Security (Retirement Pensions) Amendment Regulations 2004

Amendment of the Social Security (Claims and Payments) Regulations 1987

2.  In the Social Security (Claims and Payments) Regulations 1987(1), in regulations 6 (date of claim), after paragraph (30)(2) add—

“(31) Subject to paragraph (32), where—

(a) a person—

(i) has attained pensionable age, but for the time being makes no claim for a Category A retirement pension; or

(ii) has attained pensionable age and has a spouse who has attained pensionable age, but for the time being makes no claim for a Category B retirement pension;

(b) in accordance with regulation 50A of the Social Security (Contributions) Regulations 2001(3), (Class 3 contributions: tax years 1996-97 to 2001-02) the Commissioners of Inland Revenue subsequently accept Class 3 contributions paid after the due date by the person or, in the case of a Category B retirement pension, the spouse;

(c) in accordance with regulation 6A of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001(4) the contributions are treated as paid on a date earlier than the date on which they were paid; and

(d) the person claims a Category A or, as the case may be, a Category B retirement pension,

the claim shall be treated as made on—

(i) 1^st October 1998; or

(ii) the date on which the person attained pensionable age in the case of a Category A retirement pension, or, in the case of a Category B retirement pension, the date on which the person’s spouse attained pensionable age,

whichever is later.

(32) Paragraph (31) shall not apply where—

(a) the person’s entitlement to a Category A or B retirement pension has been deferred by virtue of section 55(2)(a) of the Contributions and Benefits Act(5) (increase of retirement pension where entitlement is deferred); or

(b) the person’s nominal entitlement to a Category A or B retirement pension is deferred in pursuance of section 36(4) and (7) of the National Insurance Act 1965(6) (increase of graduated retirement benefit where entitlement is deferred),

nor where sub-paragraph (a) and (b) both apply.”.

(1)

S.I. 1987/1968.

(2)

Paragraph (30) was added by S.I. 2002/428.

(3)

S.I. 2001/1004; regulation 50A was inserted by S.I. 2004/1362.

(4)

S.I. 2001/769; regulation 6A was inserted by S.I. 2004/1361.

(5)

Section 55 was substituted by the Pensions Act 1995 (c. 26), section 134(3).

(6)

1965 c. 51; section 36(4) was continued in force and modified by S.I. 1978/393, regulation 3(3).