The Social Security (Contributions) Amendment Regulations 1992

Insertion of regulation 33 A into the principal Regulations

4.  After regulation 33 of the principal Regulations (return of Class 1 contributions paid at the non-contracted-out rate) there shall be inserted the following regulation—

“Repayment of Class 1 A contributions

33A.— (1) Subject to the provisions of regulations 31 and 35 of these Regulations and the following provisions of this regulation, where, in a case prescribed in paragraph (2) of this regulation, the Secretary of State is satisfied, in the light of information of a kind mentioned in section 4 A (6) (a), (b) or (c) of the Act, that too much has been paid in respect of the Class 1 A contribution payable by the person referred to in that paragraph, the Secretary of State shall repay to that person the amount of that part of the Class 1 A contribution which has been overpaid, unless that amount does not exceed £0.50.

(2) The cases to which paragraph (1) of this regulation applies are those in which a person has paid a Class 1 A contribution and in calculating the cash equivalent of the benefit of the car or fuel for the purpose of ascertaining the amount of that contribution under section 4 A (4) of the Act—

(a) he made that calculation by reference to information which had been made available to him by the earner in the employment by reason of which the car was made available and that information was inaccurate or incomplete; or

(b) he had been unable to obtain information for that purpose from the earner because at the time when he made that calculation the earner—

(i) was absent from work because of the earner’s sickness, injury, pregnancy or confinement,

(ii) was absent from Great Britain, or

(iii) was no longer employed in the employment by reason of which the car was made available; or

(c) he had become liable to pay that contribution by reason of a change of employer and the information available to him for the purpose of ascertaining the amount of that contribution was inaccurate or incomplete.

(3) The repayment of part of a Class 1 A contribution under paragraph (1) of this regulation is subject to the condition that the person referred to in that paragraph shall make an application to that effect in writing to the Secretary of State and within the period of 6 years from the end of the year in which the Class 1 A contribution was paid or, if the Secretary of State is satisfied that that person had good cause for not making the application within that period, within such longer period as the Secretary of State may allow.”.