The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022

Provision where references to the small profits threshold is to be retained

6.—(1) In the Social Security (Credits) Regulations 1975(1)—

(a) in regulation 7B(2)(b)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”, and

(b) in regulation 7C(1)(b)(i)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”.

(2) In the Social Security (Credits) Regulations (Northern Ireland) 1975(2)—

(a) in regulation 7B(2)(b)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”, and

(b) in regulation 7C(1)(b)(i)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”.

(3) In the State Pension Regulations 2015(3)—

(a) in regulation 30(1)(b)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”, and

(b) in regulation 32(4)(a)—

(i) after “pay” insert “, or would be treated as having actually paid,”, and

(ii) for “section 11(4)” substitute “section 11(4)(b)”.

(4) In the State Pension Regulations (Northern Ireland) 2015(4)—

(a) in regulation 30(1)(b)—

(i) for “section 11(4)” substitute “section 11(4)(b)”, and

(ii) after “pay” insert “, or would be treated as having actually paid,”, and

(b) in regulation 32(4)(a)—

(i) after “pay” insert “, or would be treated as having actually paid,”, and

(ii) for “section 11(4)” substitute “section 11(4)(b)”.

(1)

S.I. 1975/556, relevant amending instruments are S.I. 1991/2772, 1995/2558, 2016/1145.

(2)

S.R. 1975 No. 113, relevant amending instruments are S.R. 1991 No. 528, 2003 No. 195, 2016 No. 409.

(3)

S.I. 2015/173, amended by S.I. 2016/240; there are other amending instruments but none is relevant.

(4)

S.R. 2015 No. 315, amended by S.R. 2016 No. 100; there are other amending instruments but none is relevant.