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.