PART 5 EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, PROVISIONS ABOUT CLASS 3 CONTRIBUTIONS, AND REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4)
Disposal of contributions not properly paid51
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, F2HMRC 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 F2HMRC to any person under F1regulation 52 or 52A or any part of a Class 1A contribution falls to be repaid by F2HMRCF3to any person under regulation 55(1), or regulation 55A,F2HMRC 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.