Repayment of Class 1A contributions
3. After regulation 55 insert—
“Repayment of Class 1A contributions: certain earnings no longer treated as earnings for income tax purposes
55A.—(1) Subject to regulations 51 and 57 and to paragraph (2), where an officer of Revenue and Customs is satisfied that an amount treated as earnings in respect of which a Class 1A contribution was paid is no longer treated as earnings in accordance with the provisions of sections 100A and 100B of the Income Tax (Earnings and Pensions) Act 2003 (homes outside UK owned through company etc)(1), the amount paid shall be repaid to the person who paid that contribution.
(2) The repayment of all or part of a Class 1A contribution under paragraph (1) is subject to the condition that an application shall be made in writing to HMRC on or before 6th April 2015.”.
2003 c. 1; sections 100A and 100B were inserted by section 45(1) of the Finance Act 2008 (c. 9) and treated by subsection (2) of that section as always having had effect.