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The Social Security (Contributions) Regulations 2001

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Point in time view as at 28/11/2002.

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PART 5U.K. EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, PROVISIONS ABOUT CLASS 3 CONTRIBUTIONS, AND REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4)

Exception from liability for Class 2 contributionsU.K.

43.—(1) Subject to paragraphs (2) and (3), a self-employed earner shall be excepted from liability to pay a Class 2 contribution for any contribution week—

(a)in respect of the whole of which the earner is in receipt of incapacity benefit;

(b)throughout the whole of which the earner is incapable of work;

(c)in respect of which the earner is in receipt of maternity allowance;

(d)throughout the whole of which he is undergoing imprisonment or detention in legal custody; or

(e)in respect of any part of which the earner is in receipt of invalid care allowance or an unemployability supplement.

(2) For the purposes of paragraph (1), in computing the period of a contribution week—

(a)subject to sub-paragraph (b), Sunday shall be disregarded;

(b)in the case of a self-employed earner who objects on religious grounds to working on a specific day in each contribution week other than Sunday, and does not object to working on Sunday, that specific day shall be disregarded instead of Sunday.

(3) If a self-employed earner is excepted from liability to pay a Class 2 contribution for any contribution week by virtue of paragraph (1), he shall be entitled, subject to Part 6, to pay a contribution for that week if he so wishes.

Application for, and duration and cancellation of, certificates of exceptionU.K.

44.—(1) A self-employed earner who desires to be excepted from liability to pay Class 2 contributions by virtue of section 11(4) of the Act (exception from such liability for Class 2 contributions on grounds of small earnings) shall make an application for that purpose to the Board who, if they grant the application, shall issue to the applicant a certificate of exception.

(2) Any such application and certificate shall be in such form as may for the time being be approved by the Board.

(3) An applicant for, and a holder of, a certificate of exception shall furnish to the Board such information and evidence relating to his earnings as the Board may require on the making of the application and at any subsequent time.

(4) Subject to the conditions specified in paragraph (5), a certificate of exception shall be in force for such period as may be specified in the certificate.

(5) The conditions are that—

(a)if any condition attached to the issue or continuation in force of the certificate is not, or ceases to be, fulfilled, the certificate shall cease to be in force as from the date of such non-fulfilment or cessation, and the holder shall immediately notify the Board to that effect;

(b)the period specified in the certificate may, at the discretion of the Board, commence on such date not earlier than 13 weeks before the date on which the application for the certificate was made as the Board may consider appropriate to the circumstances of the case.

(6) The holder of a certificate of exception—

(a)shall produce the certificate for inspection when called upon to do so by an officer of the Board, and

(b)if he desires that the certificate be cancelled, shall give notice to the Board either in writing or in such form and by such means of electronic communications as are approved, and the certificate shall then cease to have effect from such date as the Board may determine.

Earnings for the purposes of certificates of exceptionU.K.

45.—(1) For the purposes of section 11(4) of the Act (exception from liability for Class 2 contributions on account of small earnings) F1 the earnings of an applicant for a certificate of exception shall, in respect of any particular year, be treated as less than the amount specified in that section, if it is shown to the satisfaction of the Board that—

(a)in the year preceding the particular year, the earnings of the applicant were less than the amount so specified for the preceding year and that there has since been no material change of circumstances; or

(b)in the particular year the earnings of the applicant are expected to be less than the specified amount.

(2) In paragraph (1)—

(a)“earnings” means the applicant’s net earnings from employment as a self-employed earner; and

(b)in calculating those net earnings—

(i)where the applicant also has earnings from employed earner’s employment in the same year which are shown in the accounts of his business as a receipt of that business,

(ii)where the applicant, as a participant in the scheme arranged under section 2(2) of the Employment and Training Act 1973 (functions of the Secretary of State) F2 and known as “New Deal 50plus”, has received payments of an employment credit, or a training grant, under that scheme, or

(iii)where the applicant, as a participant in a scheme such as is mentioned in section 60(1) of the Welfare Reform Act, has received payments under that scheme,

those earnings or payments shall be disregarded.

(3) Paragraph 2(b)(iii) does not apply to Northern Ireland.

Textual Amendments

F1Section 11(4) was amended by paragraph 12 of Schedule 3 to the Transfer Act and Article 3 of S.I. 2001/477.

F21973 c. 50. Section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19).

Certificates of exception—exception from liability for, and entitlement to pay, Class 2 contributionsU.K.

46.  In respect of any contribution week during the whole of which there is in force a certificate of exception in relation to a self-employed earner, that earner—

(a)shall be excepted from liability to pay a Class 2 contribution; but

(b)shall, subject to Part 6, be entitled to pay such a contribution if he so wishes.

Return of Class 2 contributions paid by low earnersU.K.

47.—(1) A self-employed earner who desires repayment of Class 2 contributions in respect of a period which commenced not earlier than 6th April 1988 and which consists of, or falls within, a year for which his earnings from employment as a self-employed earner were, or are to be treated by regulation 45 as having been, less than the amount specified in section 11(4) of the Act (exception from liability for Class 2 contributions on account of small earnings) for that year shall make an application in writing for that purpose to the Board and shall supply to them evidence as to his earnings in respect of the period for which repayment of Class 2 contributions is desired.

(2) An application under this regulation in respect of a year, or a period falling within a year, shall be made not earlier than 6th April and not later than 31st December immediately following the end of that year.

(3) If—

(a)the applicant’s earnings were, or by virtue of regulation 45 are to be treated as having been, less than the amount specified in section 11(4) of the Act; and

(b)an application has been made under this regulation;

the Board shall make a repayment of the contributions which fall to be repaid.

This is subject to the qualification in paragraph (5).

(4) If the Board make a repayment of Class 2 contributions under this regulation the applicant shall be excepted from liability for the contributions repaid to him to the extent that he is not already excepted under regulation 43 and the Board shall issue a certificate to him which shall certify the period of exception from liability.

(5) If there has been paid to the applicant or any other person an amount by way of contribution-based jobseeker’s allowance or any of the contributory benefits specified in section 20(1) of the Act F3 which would not have been paid had any of the contributions whose repayment has been applied for under paragraphs (1) and (2) not been paid in the first instance, the Board shall repay that part of the contributions remaining after the deduction of that amount paid by way of such allowance or benefits.

Textual Amendments

F3Section 20(1) was amended by paragraph 2(2) of Schedule 1 to the Social Security (Incapacity for Work) Act 1994 (c. 18), Schedule 3 to the Jobseekers Act 1995, paragraph 2(1) of Schedule 4 to the Pensions Act 1995 (c. 26) and paragraph 3(2) of Schedule 8, paragraph 15(2) of Schedule 12 and Part V of Schedule 13 to the Welfare Reform Act.

Class 3 contributionsU.K.

48.—(1) Subject to sections 13(2) and 14(1) of the Act (Class 3 contributions only payable for purposes of satisfying certain contribution conditions and circumstances in which persons shall not be entitled to pay Class 3 contributions) and these Regulations, any person who is over the age of 16 and fulfils the conditions as to residence or presence in Great Britain or in Northern Ireland prescribed in regulation 145, may, if he so wishes, pay Class 3 contributions.

(2) It shall be a condition of a person’s right to pay a Class 3 contribution that he—

(a)complies with Part 7 in so far as it applies to persons paying such a contribution, and

(b)complies with either of the two conditions specified in paragraph (3).

(3) The conditions are that the person specified in paragraph (1) shall either—

(a)pay the contribution not later than 42 days after the end of the year in respect of which it is paid; or

(b)subject to regulation 50 and Part 6, pay the contribution—

(i)where the contribution is payable in respect of any year before 6th April 1982, before the end of the second year following the year in respect of which it is paid; and where the contribution is payable in respect of any year after 5th April 1982, before the end of the sixth year following the year in respect of which it is paid; or

(ii)where the year in respect of which it is paid includes a period of at least 6 months throughout which the contributor has been undergoing full-time education, or full-time apprenticeship or training for which, in either case, any earnings are less than the lower earnings limit, or has been undergoing imprisonment or detention in legal custody, before the end of the sixth year following the year in which the education, or apprenticeship or training, or imprisonment or detention terminated; and

(iii)where the year first mentioned in head (ii) is immediately preceded or followed by a year in which the conditions specified in that head are not satisfied in respect only of the length of the period specified in that head, in respect of that preceding or following year, before the end of the sixth year following the year in which the education, apprenticeship, training, imprisonment or detention described in that head terminated.

Precluded Class 3 contributionsU.K.

49.—(1) Subject to paragraph (2), no person shall be entitled to pay a Class 3 contribution—

(a)in respect of any year if he would, but for the payment of such a contribution, be entitled to be credited with a contribution;

(b)in respect of any year in which the aggregate of his earnings factors derived from earnings in respect of which primary Class 1 contributions have been paid, credited earnings, or Class 2 or Class 3 contributions paid or credited is less than 25 times the lower earnings limit and either the period has passed within which any Class 3 contributions may be treated as paid for that year under regulation 4 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 F4 or he has sooner, in accordance with regulation 56, applied for the return of any Class 3 contributions paid in respect of that year;

(c)in respect of any year if the aggregate of his earnings factors derived from earnings in respect of which primary Class 1 contributions have been paid, credited earnings, or Class 2 or Class 3 contributions paid or credited is more than 25 times the lower earnings limit but less than the qualifying earnings factor and either—

(i)the period referred to in sub-paragraph (b) has passed, or

(ii)he has sooner applied under regulation 56 for the return of any Class 3 contributions paid in respect of that year;

(d)in respect of any year if it causes the aggregate of his earnings factors derived from earnings in respect of which primary Class 1 contributions have been paid, credited earnings, or Class 2 or Class 3 contributions paid or credited to exceed the qualifying earnings factor by an amount which is half or more than half that year’s lower earnings limit;

(e)in respect of the year in which he attains pensionable age F5 or in respect of any subsequent year;

(f)in respect of the year in which he attains 17 or 18 years of age if in an earlier year he has satisfied the first contribution condition for retirement pension or widow’s pension or widowed mother’s allowance.

[F6Sub-paragraphs (a), (b) and (c) are subject to the following qualification.]

(2) F7... A person shall be entitled to pay a Class 3 contribution in respect of any year if it would enable him to satisfy—

(a)the first contribution condition for retirement pension [F8widowed mother’s allowance, widowed parent’s allowance, bereavement allowance or widow’s pension] and he has not satisfied that condition at the beginning of that year; or

(b)the contribution condition for [F9bereavement payment or] widow’s payment and he has not satisfied that condition at the beginning of that year.

(3) In this regulation “credited” means credited for the purposes of retirement pension, widowed mother’s allowance [F10, widowed parent’s allowance, bereavement allowance] and widow’s pension.

Textual Amendments

F5The definition of pensionable age contained in section 122(1) of the Act was substituted by paragraph 13(a) of Schedule 4 to the Pensions Act 1995.

Class 3 contributions not paid within prescribed periodsU.K.

[F1150.(1) If—

(a)a person (“the contributor”)—

(i)was entitled to pay a Class 3 contribution under regulation 48, 146(2)(b) or 147; and

(ii)failed to pay that contribution in the appropriate period specified for its payment; and

(b)the condition in paragraph (2) is satisfied,

the contributor may pay the contribution within such further period as an officer of the Board may direct.

(2) The condition is that an officer of the Board is satisfied that—

(a)the failure to pay is attributable to the contributor’s ignorance or error; and

(b)that ignorance or error was not the result of the contributor’s failure to exercise due care and diligence.]

Disposal of contributions not properly paidU.K.

51.—(1) Where contributions (other than Class 1A, Class 1B or Class 4 contributions) are paid which are of the wrong class, or at the wrong rate, or of the wrong amount, the Board may treat them as paid on account of contributions properly payable under the Act.

(2) Where the whole or any part of a Class 1A contribution or a Class 1B contribution falls to be returned by the Board to any person under regulation 52(1) or any part of a Class 1A contribution falls to be repaid by the Board to any person under regulation 55(1), the Board may treat—

(a)the amount of the Class 1A contribution or, as the case may be, any part of such a contribution, as a payment on account of any secondary Class 1 contributions, Class 1B contributions or Class 2 contributions;

(b)the amount of that Class 1B contribution or, as the case may be, any part of such a contribution, as a payment on account of any secondary Class 1 contributions, Class 1A contribution or Class 2 contributions,

properly payable by that person.

Return of contributionsU.K.

[F1252.(1) This regulation applies if—

(a)a contribution other than a Class 4 contribution has been paid in error; or

(b)there has been a payment of contributions in excess of the amount specified in regulation 21.

This regulation is subject to the provisions of regulations 51 and 57.

(2) If this regulation applies, an application may be made to the Board for the return of—

(a)the contribution paid in error; or

(b)so much of the payment of contributions as exceeds the amount specified in regulation 21.

(3) An application under paragraph (2) shall be made to the Board—

(a)in writing or in such form and by such means of electronic communications as are approved; and

(b)in the case of a contribution paid in error, within the time permitted by paragraph (11).

(4) On the making of an application under paragraph (2), the Board shall return the contribution paid in error, or so much of the payment in question as exceeds the amount specified in regulation 21.

This is subject to paragraphs (5) and (6).

(5) Paragraph (4) does not require the return of a contribution or a payment unless the amount to be returned exceeds—

(a)in the case of Class 1A and Class 1B contributions, 50 pence; or

(b)in the case of—

(i)Class 1 contributions; or

(ii)Class 2 contributions paid in excess of the amount prescribed in regulation 21; one fifteenth of a contribution at the primary percentage payable on earnings at the upper earnings limit in respect of primary Class 1 contributions prescribed in regulation 10 for the last or only year in respect of which the contributions were paid.

(6) Paragraph (4) does not require the return of a primary Class 1 contribution to which regulation 3 of the Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996 (purposes for which primary Class 1 contributions paid in error are to be treated as properly paid) applies.

(7) If an application under paragraph (2) has been made for the return of contributions paid in excess of the amount prescribed in regulation 21, the contributions shall be returned in the following order—

(a)primary Class 1 contributions at the reduced rate;

(b)Class 2 contributions;

(c)primary Class 1 contributions at the primary percentage;

(d)any amount of primary Class 1 contributions reduced in accordance with section 41 (1) and (1A) of the Pensions Act in respect of COSRS employment;

(e)any amount of primary Class 1 contributions reduced in accordance with section 42A(1) and (2) of the Pensions Act in respect of COMPS employment.

(8) In the case of contributions falling within paragraph (7)(d) or (e), the amount to be returned is—

(a)if the amount paid at the contracted-out rate equals or exceeds 53 times the amount payable on earnings at the upper earnings limit for the year in question, the sum of—

(i)the amount, calculated at the primary percentage specified in section 8(2) of the Act, payable on earnings at the lower earnings limit for that year; and

(ii)the amount paid at the contracted-out rate (if any); and

(b)if the amount paid at the contracted-out rate is less than 53 times the amount payable on earnings at the upper earnings limit for the year in question, or if no amount has been paid at the contracted-out rate, the amount paid at the normal rate.

(9) If—

(a)an application has been made under paragraph (2) for the return of contributions in excess of the amount specified in regulation 21; and

(b)the Board have been given notice under section 44(1) of the Pensions Act,

the contributions shall be returned in the order specified in paragraph (7), except that the contributions specified in sub-paragraph (c) shall be returned after those in sub-paragraphs (d) and (e).

(10) Contributions paid by a secondary contributor on behalf of any person in error, or in excess of the amount specified in regulation 21—

(a)if they are not recovered by the secondary contributor from that person, may be returned to the secondary contributor; and

(b)if they are recovered by the secondary contributor from that person may be returned either to that person, or, with that person’s consent given in writing or by such means of electronic communications as may be approved, to the secondary contributor.

(11) An application for the return of any contribution paid in error shall be made within the period of six years from the end of the year in which the contribution was due to be paid.

This is subject to the following qualification.

If the application is made after the end of that period, an officer of the Board shall admit it if satisfied that—

(a)the person making the application had reasonable excuse for not making the application within that period; and

(b)the application was made without unreasonable delay after the excuse had ceased.

(12) In this regulation “error” means, and means only, an error which—

(a)is made at the time of the payment; and

(b)relates to some past or present matter.]

Return of contributions: further provisionsU.K.

53.—(1) Paragraph (2) applies where—

(a)payment is made in respect of a scheme bona fide established for the sole purpose of providing relevant benefits;

(b)earnings-related contributions have been paid by a person or a secondary contributor in respect of any such payment;

(c)that payment is made prior to the approval of that scheme for the purposes of Chapter I of Part XIV of the Taxes Act (retirement benefit schemes); and

(d)the scheme is subsequently approved by the Board.

(2) The earnings-related contributions paid in respect of any payment referred to in paragraph (1)(a) for the period in respect of which the approval referred to in paragraph (1)(d) operates, shall be returned to the person or secondary contributor who paid them if an application to that effect is made in writing to the Board within the period of 6 years from the date from which the Board’s approval of that scheme operates.

(3) For the purposes of this regulation “relevant benefits” has the same meaning as in section 612 of the Taxes Act.

Return of Class 1 contributions paid at the non-contracted out rate instead of at the contracted-out rateU.K.

54.—(1) Subject to paragraphs (2) and (3) and without prejudice to paragraph 13(2) and (3) of Schedule 4, where a secondary contributor has paid an amount on account of contributions at the non-contracted-out rate in respect of any employed earner’s employment which amount he would have been liable to pay but for that employment being or becoming contracted-out employment, the Board shall, on application of the secondary contributor, return to him the amount so paid after deducting the amount of Class 1 contributions payable at the contracted-out rate in respect of that employment.

(2) Any amount falling to be returned under paragraph (1) which has been paid by the secondary contributor on behalf of an earner and recovered from him shall be returned to the earner, or with the earner’s consent given—

(a)in writing; or

(b)in such form and by such means of electronic communications as are approved,

to the secondary contributor.

(3) An application under paragraph (1) shall be made in such manner as the Board shall approve and within the period of 6 years from the end of the year in which the contracting-out certificate in respect of the employment [F13was issued.

This is subject to the following qualification.

If the application is made after the end of that period, an officer of the Board shall admit it if satisfied that—

(a)the secondary contributor had reasonable excuse for not making the application within that period; and

(b)the application was made without unreasonable delay after the excuse had ceased.]

Textual Amendments

Repayment of Class 1A contributionsU.K.

55.—(1) Subject to regulations 51 and 57 and paragraphs (2) and (3), where, in a case specified in paragraph (2), in the light of information provided to the Board, it appears that too much has been paid in respect of a Class 1A contribution, they shall repay to the person paying that contribution the amount which has been overpaid, unless that amount does not exceed 50 pence.

(2) The cases to which paragraph (1) applies are those in which a person has paid a Class 1A contribution and—

(a)in calculating the amount of that contribution the person used information which later proves to have been inaccurate or incomplete; or

(b)the employee who received the emolument in respect of which the contribution was payable is later found to have been a person not residing in the United Kingdom for the purposes of income tax at the time of receipt.

(3) The repayment of part of a Class 1A contribution under paragraph (1) is subject to the condition that the person referred to in that paragraph [F14the applicant] shall make an application to that effect in writing to the Board and within the period of 6 years from the end of the year in which the Class 1A contribution [F15was due to be paid.

This is subject to the following qualification.

If the application is made after the end of that period, an officer of the Board shall admit it if satisfied that—

(a)the applicant had reasonable excuse for not making the application within that period; and

(b)the application was made without unreasonable delay after the excuse had ceased.]

Return of precluded Class 3 contributionsU.K.

56.—(1) Subject to regulations 51 and 57 and to paragraph (2), where a contributor has paid a Class 3 contribution which by virtue of section 14(1) of the Act (restriction on the right to pay Class 3 contributions) or regulation 49 he was not entitled to pay, the Board shall, on application of the contributor, return that contribution to the contributor.

(2) A contributor wishing to apply for the return of a contribution falling within paragraph (1) shall make an application to the Board either—

(a)in writing; or

(b)in such form, and by such means of electronic communications, as are approved.

Calculation of return of contributionsU.K.

57.—(1) In calculating the amount of any return of contributions to be made under regulation 52 or 56, there shall be deducted—

(a)the amount of any contribution which has under regulation 51 been treated as paid on account of other contributions;

(b)in the case of such contributions paid in error in respect of any person, the amount, if any, paid to that person (and to any other person on the basis of that error) by way of contributory benefit which would not have been paid had any of the contributions (in respect of which an application for their return is duly made in accordance with regulation 52(6)) not been paid in the first instance;

(c)the amount of any contributions equivalent premium payable under Chapter III of Part III of the Pensions Act F16;

(d)the amount of any minimum contributions paid by the Board under section 43 of the Pensions Act F17 (minimum contributions to personal pension schemes);

(e)the amount of any payment made by the Board under section 7 of the Social Security Act 1986 F18 (schemes becoming contracted-out between 1986 and 1993); and

(f)in the case of such contributions paid in error in respect of any person, the amount of any payment made by the Board under section 42A(3) of the Pensions Act (age-related rebates) F19.

(2) Paragraph (1)(b) is subject to the qualification that, if the Secretary of State certifies that a deduction of an additional amount of income support or income-based jobseeker’s allowance has been made under regulation 13 of the Social Security (Payments on account, Overpayments and Recovery) Regulations 1988 (“the 1988 Regulations”) F20 (sums to be deducted in calculating the recoverable amount), paragraph (3) applies.

(3) If this paragraph applies, the amount to be returned shall be reduced by applying the formula—

Here—CB is the amount of contributory benefit specified in paragraph (1)(b) and

IS is the amount of income support or income-based jobseeker’s allowance specified in regulation 13(b) of the 1988 Regulations.

(4) In this regulation the expression “contributions equivalent premium” has the same meaning as in section 55(2) F21 of the Pensions Act.

Textual Amendments

F16References to “contributions equivalent premiums” are substituted for those to “limited revaluation premiums” by the Pensions Act 1995 (see, in particular, section 141(1) of that Act).

F17Section 43 was amended by paragraph 42 of Schedule 5 to the Pensions Act 1995 (c. 26) and paragraph 47 of Schedule 1 to the Transfer Act.

F181986 c. 50. Section 7 was repealed by Schedule 5 to the Pensions Act but continues to have effect by virtue of paragraph 22 of Schedule 6 to that Act. See also paragraph 1 of Schedule 1 to the Transfer Act.

F19Section 42A was inserted by section 137(5) of the Pensions Act 1995 and subsection (3) was amended by paragraph 46(2) of Schedule 1 to the Transfer Act.

F20S.I. 1988/664: regulation 13 was amended by regulation 23(5) of S.I. 1996/1345 and regulation 11 of S.I. 1999/2571.

F21Section 55(2) was substituted by section 141(1) of the Pensions Act 1995 (c. 26) and amended by paragraph 7(1) of Schedule 2 to the Welfare Reform Act.

Reallocation of contributions for benefit purposesU.K.

58.—(1) Where any payment of earnings is made in one year which, but for regulation 7(3), would by virtue of that regulation have been treated as paid at an interval falling within another year, the contributions paid in respect of those earnings shall, on the application of the employed earner or the direction of the Secretary of State, be treated, for the purposes of entitlement to benefit, as paid in respect of that other year.

(2) Where—

(a)an employed earner’s employment commences in one year;

(b)the first payment of earnings in respect of that employment is made in the following year; and

(c)earnings in respect of that employment which fall to be paid in that later year are paid at regular intervals,

the contributions paid in respect of the first payment of earnings shall, on the application of the employed earner to the Secretary of State, be treated, for the purposes of entitlement to benefit, as paid in respect of the year in which the employment commenced.

Circumstances in which two-year limit for refunds of Class 1, 1A or 1B contributions not to applyU.K.

59.—(1) Section 19A(1) of the Act F22 (repayment of Class 1, 1A or 1B contributions paid in error) does not apply where the three circumstances prescribed in paragraphs (2), (3) and (4) exist.

(2) The first circumstance is that, in respect of the earnings derived in year 1 from an employment of the earner, Class 1, 1A or 1B contributions have been paid.

(3) The second circumstance is that in respect of that employment and before the end of year 2—

(a)an application for the determination of a question as to the category of earners in which the earner is or was to be included (“the categorisation question”) has been made under section 17(1)(a) of the Administration Act in accordance with regulation 13(1) of the Social Security (Adjudication) Regulations 1995 F23;

(b)the question of law arising in connection with the categorisation question has been referred by the Secretary of State to a court under section 18 of the Administration Act;

(c)a request in writing has been made that an officer of the Board—

(i)decide the categorisation question under section 8(1)(a) of the Transfer Act, or

(ii)vary a decision made under that section; or

(d)the amount of income tax, which is liable to be paid in respect of year 1 and in respect of which the person liable to pay a Class 1B contribution is accountable, has been the subject of a relevant tax appeal.

(4) The third circumstance is that the question, reference, request or appeal referred to in paragraph (3) has not been determined or finally disposed of, as the case may be, at the end of year 2.

(5) For the purposes of this regulation—

  • “relevant tax appeal” has the meaning given by paragraph 6(4A) of Schedule 1 to the Act F24;

  • “year 1” and “year 2” have the meanings given by section 19A(1) of the Act,

and a question, reference, request or appeal shall only be taken to be determined or finally disposed of when the time for appealing against it has expired or no further appeal is possible.

Textual Amendments

F22Section 19A was inserted by section 54 of the Social Security Act 1998 and amended by paragraph 20 of Schedule 3 to the Transfer Act.

F23S.I. 1995/1801. Regulation 13 was revoked by regulation 59 of, and Schedule 4 to S.I. 1999/991. Article 5 of S.I. 1999/2422 contains relevant savings.

F24Sub-paragraph (4A) was inserted by paragraph 77(11) of Schedule 7 to the Social Security Act 1998 (c. 14) and amended by paragraph 5 of Schedule 9 to the Transfer Act.

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