2009 No. 659
The Social Security (Additional Class 3 National Insurance Contributions) Amendment Regulations 2009
Made
Laid before Parliament
Coming into force
The Secretary of State makes the following Regulations in exercise of the power conferred on him by sections 122(1) and 175(1) and (3) of, and paragraph 8(1)(d) and (1A) of Schedule 1 to, the Social Security Contributions and Benefits Act 19921 and by sections 9(1), 79(1) and (4) and 84 of the Social Security Act 19982.
In respect of regulation 3 and in accordance with paragraph 8(1A) of Schedule 1 to the Social Security Contributions and Benefits Act 1992, these Regulations are made with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs3.
Citation and commencement1
These Regulations may be cited as the Social Security (Additional Class 3 National Insurance Contributions) Amendment Regulations 2009 and shall come into force on 6th April 2009.
Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations 19992
1
Regulation 3 (revision of decisions) of the Social Security and Child Support (Decisions and Appeals) Regulations 19996 is amended in accordance with this regulation.
2
After paragraph (8C) insert—
8D
A decision made under section 8 or 10 may be revised at any time where, by virtue of regulation 6C (treatment of Class 3 contributions paid under section 13A of the Act) of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001, a contribution is treated as paid on a date which falls on or before the date on which the decision was made.
Amendment of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 20013
1
The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 20017 are amended in accordance with this regulation.
2
In regulation 4(1), for “to 6B” substitute “to 6C”.
3
After regulation 6B insert—
Treatment of Class 3 contributions paid under section 13A of the Act6C
1
This regulation applies to a Class 3 contribution paid by an eligible person under section 13A (right to pay additional Class 3 contributions in certain cases) of the Act.
2
A contribution paid after 5th April 2009 but before 6th April 2011 shall be treated as paid on—
a
the day on which it is paid; or
b
the date on which the person attained pensionable age,
whichever is the earlier.
3
A contribution paid after 5th April 2011 shall be treated as paid on the day on which it is paid.
Signed by authority of the Secretary for Work and Pensions
We concur in respect of regulation 3
(This note is not part of the Regulations)