The Social Security (Contributions) (Amendment No. 4) Regulations 2023

• Citation: S.I. 2023/751
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2023 and come into force on 26th July 2023.

Section 2 Voluntary Class 2 and Class 3 contributions: tax years 2006-07 to 2017-18 extension of time for payment and tax years 2006-07 to 2022-23 computation of amount

(1) The Social Security (Contributions) Regulations 2001 are amended as follows.

(2) In regulations 50C(4) (Class 3 contributions), 61B(4) (voluntary Class 2 contributions) and 65BA(1) and (3)(b) (voluntary Class 2 and Class 3 contributions: extension of time for payment and computation of amount) for “31st July 2023” substitute “5th April 2025” .

(3) In regulation 65BA—

(a) in paragraph (1), after “2016-17” insert “or 2017-18” ,

(b) in paragraph (4), after sub-paragraph (a) insert—

(aa) the amount of a Class 3 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22,

(c) in the heading, for “tax year 2016-17” substitute “tax years 2016-17 and 2017-18” and for “2021-22” substitute “2022-23” .