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The Social Security (Contributions) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1004
- PART 8
- Regulation 109
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The Social Security (Contributions) Regulations 2001, Section 109 is up to date with all changes known to be in force on or before 19 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
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- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
Disposal of special Class 4 contributions paid in excess or errorU.K.
109. Where any payment has been made by a person on account of a special Class 4 contribution and that payment has been made in excess of the amount prescribed under regulation 108 or has been made in error, the Board may treat that payment as made on account of other contributions properly payable by that person under the Act.
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