PART 7 COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS

F1Class 2 contributions - maternity allowance90ZA.

(1)

This regulation applies in connection with maternity allowance under section 35 or 35B of the Act.

(2)

A person who is, or will be, either F2... entitled to pay a Class 2 contribution F3, or is or will be treated for relevant purposes as having actually paid a Class 2 contribution as a result of section 11(5B) of the Act, in respect of a week in a tax year may pay a Class 2 contribution in respect of that week at any time in the period—

(a)

beginning with that week; and

(b)

ending with 31st January next following the end of the relevant tax year.

(3)

Where a person pays a Class 2 contribution in accordance with paragraph (2)—

(a)

the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6) of the Act, and

(b)

the contribution is to be treated after the end of the tax year—

F4(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

F5... as a Class 2 contribution under section 11(6) of the Act.

F6(4)

Where a person—

(a)

has paid a contribution in accordance with paragraph (2) in respect of a week in a tax year, and

(b)

is treated for relevant purposes as having actually paid a Class 2 contribution in respect of that week as a result of section 11(5B) of the Act,

the person may make an application to HMRC for the return of the contribution that was paid.

(5)

An application under paragraph (4) must be made—

(a)

in such form and manner as HMRC may require, and

(b)

on or before 31st January next following the end of the tax year.

(6)

On the making of an application under paragraph (4) HMRC must return the contribution that was paid.

(7)

In this regulation “for relevant purposes” has the meaning given by section 11(5C) of the Act.