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

3.—(1) Amend regulation 1(2) (definitions) as follows.

(2) For the definition of “due date” substitute—

““due date” in Part 6 means, in relation to—

(a)

any Class 1 contribution, the date by which payment falls to be made;

(b)

any Class 2 contribution which a person is liable or entitled to pay, the 31st January following the end of the tax year in respect of which it is paid or payable; and

(c)

any Class 3 contribution, the date 42 days after the end of the year in respect of which it is paid.”.

(3) After the definition of “earnings-related contributions” insert—

“employment and support allowance” has the same meaning as in the Welfare Reform Act 2007(1);”.

(1)

2007 c.5.