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, [F1HMRC] 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 [F1HMRC] to any person under [F2regulation 52 or 52A] or any part of a Class 1A contribution falls to be repaid by [F1HMRC] [F3to any person under regulation 55(1), or regulation 55A,] [F1HMRC] 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.
Textual Amendments
F1Word in reg. 51 substituted (6.4.2011) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 4(a)
F2Words in reg. 51(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 11
F3Words in reg. 51(2) substituted (6.4.2011) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 4(b)