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 20015 (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 20016 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

1st 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 (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 35(4) and (7) of the National Insurance Act (Northern Ireland) 1966 (increase of graduated retirement benefit in cases of deferred retirement),

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