PART 6U.K. LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)

[F1Voluntary Class 2 and Class 3 contributions: [F2tax years 2016-17 and 2017-18] extension of time for payment and tax years 2016-17 to [F22022-23] computation of amountU.K.

65BA.—(1) A person who is entitled, but not liable, to pay a Class 2 or Class 3 contribution in respect of tax year 2016-17 [F3or 2017-18] may pay the contribution on or before [F45th April 2025].

(2) Notwithstanding sections 12(3) and 13(6) of the Act, the amount of a contribution payable under paragraph (1), which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.

(3) Paragraph (4) applies to a Class 2 or Class 3 contribution which—

(a)a person is entitled, but not liable, to pay,

(b)is paid during the period beginning on 6th April 2023 and ending on [F55th April 2025], and

(c)when paid during that period, would fall to be computed in accordance with section 12(3) or 13(6) of the Act.

(4) Where this paragraph applies, notwithstanding sections 12(3) and 13(6) of the Act—

(a)the amount of a Class 3 contribution payable in respect of tax year 2020-21 shall be the amount payable in relation to tax year 2020-21,

[F6(aa)the amount of a Class 3 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22,]

(b)the amount of a Class 2 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22, and

(c)the amount of any other contribution to which this paragraph applies shall be the amount payable in relation to tax year 2022-23.]

Textual Amendments