PART 5 EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, PROVISIONS ABOUT CLASS 3 CONTRIBUTIONS, AND REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4)
Circumstances in which two-year limit for refunds of Class 1, 1A or 1B contributions not to apply59
1
Section 19A(1) of the Act F1 (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 F2;
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 F3;
“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.