Modifications etc. (not altering text)
C1Pt. I (ss. 1-19): power to modify conferred (7.2.1994) by 1993 c. 49, s. 35, Sch. 1 Pt. I para. 5(3)(d); S.R. 1994/17, art. 2
Pt. I (ss. 1-19) amended (1.4.1999) by 1999 c. 2, s. 3(1)(7); S.I. 1999/527, art. 2(b), Sch. 2
C2Pt. 1 modified (5.10.2009) by The Steps to Work (Miscellaneous Provisions) Order (Northern Ireland) 2009 (S.R. 2009/297), arts. 1(1), 2(1)(a)
C3Pt. 1 modified (6.4.2022 for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), s. 2(3) (with Sch. para. 8)
C4Pt. 1 modified (6.4.2022 for the tax year 2022-23) by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para. 5(1)(2)(4) (with Sch. para. 8)
Textual Amendments
F1Ss. 14A-14C and cross-heading inserted (1.10.2014 for specified purposes, 12.10.2015 in so far as not already in force) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 17; S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(iii); S.I. 2015/1670, art. 2(b)
[F2(1)An eligible person is entitled to pay a Class 3A contribution before the cut-off date, in return for a unit of additional pension.]
[F2(1A)The cut-off date is—
(a)5th April 2017, or
(b)if later the end of the 30-day period beginning with the day on which the person is sent information about Class 3A contributions by Her Majesty’s Revenue and Customs in response to a request made before 6th April 2017.]
(2)A person is eligible to pay a Class 3A contribution if the person—
(a)is entitled to a Category A, Category B or Category D retirement pension or graduated retirement benefit, or
(b)has deferred entitlement to a Category A or Category B retirement pension or graduated retirement benefit.
(3)The amount of a Class 3A contribution needed to obtain a unit of additional pension is to be determined in accordance with regulations made by the Treasury.
(4)Before making those regulations the Treasury must consult the Government Actuary or the Deputy Government Actuary.
(5)A person—
(a)may pay Class 3A contributions on more than one occasion, but
(b)may not obtain more than the maximum number of units of additional pension.
(6)The maximum number of units of additional pension that a person may obtain is to be specified by the Treasury in regulations.
(7)In this section “deferred”, in relation to graduated retirement benefit, has the meaning given by section 35(4A) of the National Insurance Act (Northern Ireland) 1966.
(8)For the meaning of “deferred” in relation to a Category A or Category B retirement pension, see section 55(3) of this Act.
Textual Amendments
F2S. 14A(1)(1A) substituted for s. 14A(1) (12.10.2015 for E.W.S. and coming into force for N.I in accordance with reg. 1(3) of the amending S.I.) by The Social Security Class 3A Contributions (Amendment) Regulations 2014 (S.I. 2014/2746), regs. 1(2)(3), 3
Modifications etc. (not altering text)
C5S. 14A(2) modified (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 18; S.I. 2015/1670, art. 2(b)
(1)The Treasury may by regulations provide for a Class 3A contribution to be repaid in specified circumstances.
(2)Regulations under subsection (1) may, in particular, make provision about applications for repayments and other procedural matters.
(3)A person is to be treated as never having had a unit of additional pension if the Class 3A contribution paid in respect of it is repaid.
(4)Regulations under subsection (1) may provide for benefits paid to a person because of the unit of additional pension to be recovered by deducting them from the repayment.
(1)The Treasury may by regulations change who is eligible to pay Class 3A contributions.
(2)The Treasury may by regulations remove the option for people to pay Class 3A contributions.
(3)Regulations under this section may, in particular, amend an Act.]