The Social Security (Additional Class 3 National Insurance Contributions) Amendment Regulations 2009

• Citation: S.I. 2009/659
• Sections: 3

Section 1 Citation and commencement

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.

Section 2 Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations 1999

(1) Regulation 3 (revision of decisions) of the Social Security and Child Support (Decisions and Appeals) Regulations 1999 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.

Section 3 Amendment of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001

(1) The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 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 Act

(6C)

(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.