Social Security Contributions and Benefits Act 1992

[F1 19A Class 1, 1A or 1B contributions paid in error E+W+S

(1) This section applies where—

(a) payments by way of Class 1, Class 1A or Class 1B contributions are made in respect of earnings paid to or for the benefit of an earner (or in respect of a benefit made available to an earner) in 1998-99 or a subsequent tax year (“year 1”);

(b) the payments are made in error, in that the employment from which the earnings are derived (or by reason of which the benefit is made available) is not employed earner’s employment; and

(c) the person making the payments has not been notified of the error by the [F2 Inland Revenue] before the end of the tax year following year 1 (“year 2”).

(2) After the end of year 2 the earner shall, except in such circumstances as may be prescribed, be treated for all purposes relating to—

(a) contributions and contributory benefits; and

(b) statutory sick pay and statutory maternity pay,

as if the earnings were derived from (or the benefit were made available by reason of) employed earner’s employment.

[F3 (3) Regulations under subsection (2) above shall be made by the Treasury.]]

Textual Amendments

F1 S. 19A inserted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 54, 87(2); S.I. 1999/526, art. 2(1)(2)(a)

F2 Words in s. 19A(1)(c) substituted (4.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 4; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F3 S. 19A(3) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 20; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)