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

[F1Treatment for the purpose of any contributory benefit of contributions paid under certain provisions relating to the payment and collection of contributions] E+W+S

7.[F2(1) Subject to the provisions of paragraph (2), for the purpose of entitlement to any contributory benefit except a contribution-based jobseeker’s allowance or a contributory employment and support allowance, where—

(a)a person pays a Class 2 contribution under [F3section 11] of the Act, or a Class 3 contribution in accordance with regulation 89, 89A, 90 or 148C of the Contributions Regulations (provisions relating to the method of, and time for, payment of Class 2 and Class 3 contributions etc.); and

(b)the due date for payment of that contribution [F4or (in the case of a contribution treated as paid as a result of section 11(5B) of the Act) the first day on which the contribution would otherwise be treated as having been paid,] is a date after the relevant day,

that contribution is treated as paid by the relevant day.]

(2) Where, in respect of any part of a late notification period, a person pays a Class 2 contribution which he is F5...[F6 entitled] to pay, that contribution shall be treated as paid after the due date, whether or not it was paid by the due date.

(3) For the purposes of this regulation—

(a)“late notification period” means the period beginning with the day a person F7... [F8entitled] to pay a Class 2 contribution was first required to notify the Inland Revenue in accordance with the provisions of regulation [F987, 87A or 87AA] of the Contributions Regulations M1 (notification of commencement or cessation of payment of Class 2 or Class 3 contributions) and ending on the [F10day on] which he gives that notification;

(b)“relevant day” means the first day in respect of which a person would have been entitled to receive the contributory benefit in question if any contribution condition relevant to that benefit had already been satisfied;

F11(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Marginal Citations

M1Regulation 53A was inserted by regulation 4 of S.I. 1993/260 and amended by regulation 8 of S.I. 2000/2343 and regulation 2 of S.I. 2001/45.