C1C2 Part I Contributions

Annotations:
Modifications etc. (not altering text)
C1

Pt. 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

F1Class 3A contributions

Annotations:
Amendments (Textual)
F1

Ss. 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)

14BClass 3A contributions: repayment

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.