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The Social Security (Contributions) (Amendment No. 8) Regulations 2007 (revoked)

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6.  After regulation 50A (Class 3 contributions: tax years 1996-97 to 2001-02) insert—

Class 3 contributions: tax years 1993-94 to 2007-08

50B.(1) This regulation applies to Class 3 contributions payable in respect of the tax years 1993-94 to 2007-08 (“the relevant years”).

(2) Paragraph (4) applies if a person (“the contributor”)—

(a)was entitled under regulation 48, 146(2)(b) or 147 to pay a Class 3 contribution in respect of any of the relevant years; and

(b)was credited with any earnings—

(i)before 7th October 1996 under regulation 9 of the Social Security (Credits) Regulations 1975 M1 (credits for unemployment or incapacity for work), or

(ii)after 6th October 1996 under regulation 8B of those Regulations (credits for incapacity for work), or

(iii)under regulation 7 of those Regulations (credits for approved training),

and in each case these earnings were removed, on or after 1st July 2007, from the record of contributions paid by, or credited in respect of, that person on the relevant record system because the earnings had been recorded on that system due to an official error in relation to the relevant record system (“the removed earnings”).

(3) In paragraph (2) “an official error in relation to the relevant record system” means an official error—

(a)arising from a failure to transpose information relating to the removed earnings correctly from the Department for Work and Pensions' Pension Strategy Computer System to Her Majesty's Revenue and Customs' National Insurance Recording System 2; or

(b)arising from clerical procedures related to that transposition.

(4) The contributor may pay a Class 3 contribution in respect of any week to which the removed earnings related, provided this payment is made within the time specified in paragraph (5).

(5) The time within which the contribution may be paid is the period beginning with 1st October 2007 and ending on 5th April 2014.

(6) Nothing in this regulation limits the application of regulation 50 or 50A..

Marginal Citations

M1S.I. 1975/556, relevant amending instruments are S.I. 1976/1736, 1977/788, 1978/409, 1982/96, 1983/197, 1987/414, 1987/687, 1988/516, 1988/1439, 1988/1545, 1989/1627, 1991/387, 1992/726, 1994/1837, 1995/829, 1996/2367, 1999/568, 1999/2566, 2000/3120 and 2003/521; there are other amending instruments, but none is relevant.

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