Textual Amendments
F1Words 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
F2Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 21; S.I. 2015/1670, art. 2(b)
Textual Amendments
F3Sch. 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
F4Sch. 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)
[F57BB(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—N.I.
(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.]
Textual Amendments
F5Sch. 1 para. 7BB inserted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 18(3), 35