The Social Security (Contributions) Amendment (No. 6) Regulations 1993

Insertion of regulation 41A into the principal Regulations

4.  After regulation 41 of the principal Regulations (treatment for the purpose of any contributory benefit of contributions under the Act paid late through ignorance or error) there shall be inserted the following regulation—

“Treatment for the purpose of any contributory benefit of contributions paid under regulation 54

41A.— (1) Subject to paragraph (2) of this regulation, for the purpose of entitlement to contributory benefit, where—

(a) a person pays a Class 2 or Class 3 contribution in accordance with regulation 54 of these regulations (method of, and time for, payment of Class 2 and Class 3 contributions etc.)(1), and

(b) the due date for payment of that contribution is a date after the relevant day,

that contribution shall be treated as paid by the relevant day.

(2) Where in respect of any part of a late notification period, a person pays aClass 2 contribution which he is liable to pay, that contribution shall be treated as paid after the due date, whether or not it was paid by the due date.

(3) In this regulation—

• “contribution quarter” has the meaning given in regulation 54(8)(b) of these regulations;

• “late notification period” means the period from the date a person liable to pay a Class 2 contribution was first required to notify the Secretary of State in accordance with the provisions of regulation 53A of these regulations (notification of commencement or cessation of payment of Class 2 or Class 3 contributions)(2) to the date of the last day of the contribution quarter immediately before the contribution quarter in which he gives that notification;

• “relevant day” means the first day in respect of which a person would have been entitled to receive the contributory benefit in question if any contribution condition relevant to that benefit had already been satisfied.”.

(1)

Regulation 54 was substituted by regulation 5 of S.I. 1993/260.

(2)

Regulation 53A was inserted by regulation 4 of S.I. 1993/260.