PART 8 CLASS 4 CONTRIBUTIONS
Disposal of Class 4 contributions under section 15 of the Act which are not due101
Where for any year of assessment any payment is made by an earner as on account of contributions under section 15 of the Act (Class 4 contributions) and—
a
a certificate of exception is issued for that year, or would have been so issued if application had been made for its issue before the beginning of that year;
b
that payment is made in errorF1...;
c
the payment is in excess of the amount which, subject to an exception under regulation 94, is due from that earner for that year or would have been so due if application for exception had been made under that regulation before the beginning of that year; or
d
the payment is in excess of the amount calculated in accordance with regulation 100,
the Board may treat that payment as made on account of other contributions properly payable by that person under the Act.