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.”.