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Modifications etc. (not altering text)
C1Pts. 1, 6 modified (6.4.2001) by S.I. 2001/1004, regs. 1(1), 113, 114(2) (with reg. 138)
Modifications etc. (not altering text)
C2Pt. 2 modified (E.W.S.) (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 49, 89(5)(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV
(1)This section applies in the case of any individual if—
(a)the individual has paid amounts by way of primary Class 1 contributions which, because the individual was not an employed earner, were paid in error, and
(b)prescribed conditions are satisfied.
(2)Regulations may, where—
(a)this section applies in the case of any individual, and
(b)the [F2Inland Revenue are] of the opinion that it is appropriate for the regulations to apply to the individual,
provide for entitlement to, and the amount of, additional pension to be determined as if the individual had been an employed earner and, accordingly, those contributions had been properly paid.
(3)The reference in subsection (2) above to additional pension is to additional pension for the individual or the individual’s spouse [F3or civil partner] falling to be calculated under section 45 above for the purposes of—
(a)Category A retirement pension,
(b)Category B retirement pension for [F4widows, widowers or surviving civil partners] [F5(payable by virtue of section 48B or 48BB above)],
(c)widowed mother’s allowance and widow’s pension, [F6and]
[F7(ca)widowed parent’s allowance,] and
(d)incapacity benefit (except in transitional cases).
(4)Regulations may, where—
(a)this section applies in the case of any individual, and
(b)the [F8Inland Revenue are] of the opinion that it is appropriate for regulations made by virtue of section 4(8) of the Social Security (Incapacity for Work) Act 1994 (provision during transition from invalidity benefit to incapacity benefit for incapacity benefit to include the additional pension element of invalidity pension) to have the following effect in the case of the individual,
provide for the regulations made by virtue of that section to have effect as if, in relation to the provisions in force before the commencement of that section with respect to that additional pension element, the individual had been an employed earner and, accordingly, the contributions had been properly paid.
(5)Where such provision made by regulations as is mentioned in subsection (2) or (4) above applies in respect of any individual, regulations under paragraph 8(1)(m) of Schedule 1 to this Act may not require the amounts paid by way of primary Class 1 contributions to be repaid.
(6)Regulations may provide, where—
(a)such provision made by regulations as is mentioned in subsection (2) or (4) above applies in respect of any individual,
(b)prescribed conditions are satisfied, and
(c)any amount calculated by reference to the contributions in question has been paid in respect of that individual by way of minimum contributions under section 43 of the Pension Schemes Act 1993 (contributions to personal pension schemes),
for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.]
Textual Amendments
F1S. 61A inserted (19.7.1995) by Pensions Act 1995 (c. 26), ss. 133, 180(2)(a) (with Sch. 4)
F2Words in s. 61A(2)(b) substituted (25.2.1999 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(2)(a), Sch. 1 para. 8; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F3Words in s. 61A(3) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 32(a); S.I. 2005/3175, art. 2(1), Sch. 1
F4Words in s. 61A(3)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 32(b); S.I. 2005/3175, art. 2(1), Sch. 1
F5Words in s. 61A(3)(b) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 10(a); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I
F6Word in s. 61A(3) inserted (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 9(6); S.I. 2008/787, art. 2(4)(f)
F7S. 61A(3)(ca) inserted (24.4.2000 for specified purposes, 9.4.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 10(b); S.I. 2000/1047, art. 2(2)(a), Sch. Pt. I
F8Words in s. 61A(4)(b) substituted (25.2.1999 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(2)(a), Sch. 1 para. 8; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)