PART 6 LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)
F1Voluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-1761B.
(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 5th April 2023.
(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.
(7)
Nothing in this regulation limits the application of F4regulation 61.