Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

Part I N.I. Contributions

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

C2 Pt. 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)

[F1 Class 3A contributions N.I.

Textual Amendments

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)

14B Class 3A contributions: repayment N.I.

(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.]