SCHEDULES

SCHEDULE 1 Supplementary Provisions Relating to Contributions of Classes 1, 1A, F31B, 2 and 3

Annotations:
Amendments (Textual)
F3

Words in heading to Sch. 1 inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(1); S.R. 1998/312, art. 2(d), Sch. Pt. III

F1Collection of contributions F2otherwise than through PAYE system

Annotations:
Amendments (Textual)
F1

Sch. 1 para. 7B and cross-heading inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)), art. 54; S.R. 1999/102, art. 2(b), Sch. Pt. II

F2

Sch. 1: words in cross-heading preceding para. 7B substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, art. 24(2), Sch. 8 para. 5(2) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (subject to arts. 3-6)

F47BB

1

Regulations may provide, in connection with maternity allowance under section 35 or 35B, for a person who is, or will be, either liable or entitled to pay a Class 2 contribution in respect of a week in a tax year to be able to pay a Class 2 contribution in respect of that week at any time in the period—

a

beginning with that week, and

b

ending with a prescribed date.

2

The regulations may provide that where a person pays a Class 2 contribution in respect of a week in a tax year under the regulations—

a

the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6);

b

the contribution is to be treated, after the end of the tax year—

i

if the person is liable under section 11(2) to pay a Class 2 contribution in respect of that week, as a Class 2 contribution under section 11(2);

ii

otherwise, as a Class 2 contribution under section 11(6).

3

Regulations under this paragraph are to be made by the Treasury acting with the concurrence of the Department.