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.