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There are currently no known outstanding effects for the The Social Security (Contributions) (Amendment No. 3) Regulations 2005, Section 4.
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4. At the end of regulation 8 (earnings periods for directors) add—
“(7) If a full gender recognition certificate is issued under the Gender Recognition Act 2004 to a person aged at least 60 but not more than 64—
(a)whose gender before its issue was female; and
(b)whose acquired gender is male;
the periods in the year of issue respectively falling before and after its issue shall be treated, for the purpose of computing liability for primary Class 1 contributions, as separate earnings periods.”.
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