The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001

[F1 Treatment of Class 3 contributions paid under section 13A of the Act E+W+S

6C.— (1) This regulation applies to a Class 3 contribution paid by an eligible person under section 13A (right to pay additional Class 3 contributions in certain cases) of the Act.

(2) A contribution paid after 5th April 2009 but before 6th April 2011 shall be treated as paid on—

(a) the day on which it is paid; or

(b) the date on which the person attained pensionable age,

whichever is the earlier.

(3) A contribution paid after 5th April 2011 shall be treated as paid on the day on which it is paid.]

Textual Amendments

F1 Reg. 6C inserted (6.4.2009) by Social Security (Additional Class 3 National Insurance Contributions) Amendment Regulations 2009 (S.I. 2009/659), regs. 1, 3(3)