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There are currently no known outstanding effects for the The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001, Section 6.
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6.—(1) In the case of a contribution paid by or in respect of a person after the due date, where—
(a)the contribution is paid after the time when it would, under regulation 4 or 5 above, have been treated as paid for the purpose of entitlement to contributory benefit; and
(b)it is shown to the satisfaction of [F1an officer of] the Inland Revenue that the failure to pay the contribution before that time is attributable to ignorance or error on the part of that person or the person making the payment and that that ignorance or error was not due to any failure on the part of such person to exercise due care and diligence.
[F2an officer of the Inland Revenue may direct] that, for the purposes of those regulations, the contribution shall be treated as paid on such earlier day as [F3the officer considers] appropriate in the circumstances, and those regulations shall have effect subject to any such direction.
(2) This regulation shall not apply to a Class 4 contribution.
Textual Amendments
F1Words in reg. 6(1) inserted (8.10.2002) by Social Security (Contributions) (Amendment No.3) Regulations 2002 (S.I. 2002/2366), regs. 1, 19(3)(a)
F2Words in reg. 6(1) substituted (8.10.2002) by Social Security (Contributions) (Amendment No.3) Regulations 2002 (S.I. 2002/2366), regs. 1, 19(3)(b)
F3Words in reg. 6(1) substituted (8.10.2002) by Social Security (Contributions) (Amendment No.3) Regulations 2002 (S.I. 2002/2366), regs. 1, 19(3)(c)
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