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The Social Security (Contributions) Regulations 2001

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Changes over time for: Section 61B

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Changes to legislation:

The Social Security (Contributions) Regulations 2001, Section 61B is up to date with all changes known to be in force on or before 27 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. Help about Changes to Legislation

[F1Voluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17U.K.

61B.(1) This regulation applies to Class 2 contributions which a person (“the contributor”) was entitled, but not liable, to pay in respect of one or more of the tax years 2006-07 to 2015-16 (“the relevant contribution years”).

(2) Paragraph (3) applies if the contributor—

(a)was entitled F2... to pay a Class 2 contribution in respect of one or more of the relevant contribution years;

(b)had not, before the coming into force of this regulation, paid that contribution; and

(c)will reach pensionable age on or after 6th April [F32016].

(3) The contributor may pay a Class 2 contribution under this regulation, in respect of any of the relevant contribution years, within the period specified in paragraph (4).

(4) The period within which the contribution may be paid is the period beginning on 6th April 2013 and ending on [F45th April 2025].

(5) Notwithstanding section 12(3) of the Act, the amount of a Class 2 contribution payable under this regulation shall be—

(a)in respect of contribution years 2006-07 to 2010-11, the amount payable in relation to tax year 2012-13; or

(b)in respect of contribution years 2011-12 to 2015-16, the amount payable in the contribution year to which the payment relates.

(6) Paragraph (5) does not apply to a Class 2 contribution paid on or after 6th April 2019.

[F5(6A) Notwithstanding section 12(3) of the Act, the amount of a Class 2 contribution payable under this regulation, which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.]

(7) Nothing in this regulation limits the application of [F6regulation 61].]

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