F1Treatment of Class 3 contributions paid under section 13A of the Act6C
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.