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The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022
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- UK Statutory Instruments
- 2022 No. 1329
- PART 3
- Regulation 10
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10.—(1) Regulation 148C of the Social Security (Contributions) Regulations 2001(1) is amended as follows.
(2) In paragraph (1)(a), after “contributions” insert “or is treated, as a result of section 11(5B) of the Act, as having actually paid one or more Class 2 contributions,”.
(3) After paragraph (5) insert—
“(5A) If P is treated (as a result of section 11(5B) of the Act) as having actually paid a Class 2 contribution, P must, no later than 31st January next following the end of the relevant tax year, make a return in such form as may be approved by HMRC.”
(4) In paragraph (6)(b), after “contribution,” insert “or entitlement to be treated as having actually paid such a contribution,”.
(1)
Regulation 148C was inserted by S.I. 2015/478.
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