The Social Security (Contributions) (Amendment No. 3) Regulations 2005

Amendment of the principal Regulations

6.—(1) Amend regulation 49 (payment of precluded Class 3 contributions) as follows.

(2) In paragraph (1) omit sub-paragraph (e).

(3) After paragraph (2) insert—

“(2A) No person shall be entitled to pay a Class 3 contribution in respect of the year in which he attains pensionable age or any subsequent year.

This is subject to the following qualification.

(2B) A person—

(a) who has attained the age of 60;

(b) to whom a full gender recognition certificate is issued; and

(c) whose acquired gender is male;

is not precluded from paying Class 3 contributions for the relevant years.

(2C) For the purposes of paragraph (2B) the relevant years are—

(a) the year in which the person attains the age of 60;

(b) any subsequent year before that in which the full gender recognition certificate is issued; and

(c) the year in which the full gender recognition certificate is issued.”.