# National Insurance Contributions Act 2015, Paragraph 13


(1) Section 12 (late paid Class 2 contributions) is amended as follows.
(2) In subsection (1), after “Class 2 contribution” insert “ under section 11(6) ”.
(3) In subsection (2), for “to (5)” substitute “ and (4) ”.
(4) In subsection (3), for “(4) to (6)” substitute “ (4) and (6) ”.
(5) Omit subsection (5).
(6) In subsection (6)—
(a) omit “or (5)”;
(b) in paragraph (a), omit “in a case falling within subsection (3) above,”;
(c) omit paragraph (b) and the word “and” preceding it.
(7) Omit subsection (7).
(8) In subsection (8)—
(a) in the definition of “ordinary contribution”, for “under section 11(1) above” substitute “ of the amount specified in section 11(6) ”;
(b) in the definition of “higher-rate contribution”, for the words from “under regulations” to the end substitute “ of an amount provided for in regulations under section 11(8) ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/5/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2015/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

