Regulation 11 Amendment of regulation 10

In regulation 10, after paragraph (1) insert—

“(1A)

A person with any liability to pay contributions for any period before 7th April 2000 as a consequence of amendments made to these Regulations coming into effect on 1st April 2023, may opt out in relation to all or part of that period by sending a notice to the appropriate Minister on or before 31st October 2023.”.