19.—(1) Amend the Social Security (Crediting and Treatment of Contributions, National Insurance Numbers) Regulations 2001 as follows.
(2) In regulation 5(1) (treatment for the purpose of any contributory benefit of late paid primary Class 1 contributions where there was no consent, connivance or negligence by the primary contributor) after “to the satisfaction of” insert “an officer of”.
(3) In regulation 6(1) (treatment for the purpose of any contributory benefit of contributions under the Act paid late through ignorance or error)—
(a)after “to the satisfaction of” in sub-paragraph (b) insert “an officer of”;
(b)for “the Inland Revenue may direct” substitute “an officer of the Inland Revenue may direct”; and
(c)for “the Inland Revenue may consider” substitute “the officer considers”.