The Social Security (Contributions) Regulations 2001

Class 2 and Class 3 contributions paid within a month from notification of amount of arrears U.K.

64.—(1) This regulation applies to any Class 2 or Class 3 contribution—

(a) which would when paid fall to be computed in accordance with section 12(3) or 13(6) of the Act F1 ; and

(b) the amount of that contribution has been notified to the contributor by the Board in the last month of a year.

(2) Where a contribution to which this regulation applies is paid—

(a) within one calendar month from the date of such notification; and

(b) in the year following that in which the amount was so notified;

the amount of that contribution shall be computed by reference to the weekly rate or, as the case may be, amount of such a contribution calculated in accordance with section 12 or 13 of the Act as if the contribution had been paid on the last day of the year in which the notification was given.

Textual Amendments

F1 Section 12 was amended by paragraph 13 of Schedule 3, and paragraph 3 of Schedule 9, to the Transfer Act. Section 13 was amended by paragraph 14 of Schedule 3 to the Transfer Act and article 4 of S.I. 2001/477.