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The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024
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- UK Statutory Instruments
- 2024 No. 377
- Part 2
- Regulation 4
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Conditions as to residence or presence for being treated as having actually paid Class 2 contributions
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4. In regulation 145(1) of the Social Security (Contributions) Regulations 2001(1) (conditions as to residence or presence in Great Britain or Northern Ireland)—
(a)in sub-paragraph (d)—
(i)after “Class 2 contributions” insert “or the application of section 11(5B) of the Act to a self-employed earner (self-employed earners treated as having actually paid Class 2 contributions for relevant purposes)”, and
(ii)after “such contributions are to be paid” insert “, or treated as having actually been paid,”, and
(b)in sub-paragraph (e)(ii) after “Class 2 contributions” insert “or has been or will be treated as having actually paid Class 2 contributions (as a result of section 11(5B) of the Act)”.
(1)
S.I. 2001/1004; amended by S.I. 2012/817.
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