# National Insurance Contributions (Reduction in Rates) Act 2023, Section 3: Removal of requirement to pay Class 2 contributions

Extent: E+W+S+N.I.

(1) In section 11 of the Social Security Contributions and Benefits Act 1992 (Class 2 contributions)—
(a) omit subsection (2),
(b) in subsection (4), omit paragraph (a),
(c) omit subsection (5),
(d) in subsection (5A), omit the words from “but” to the end,
(e) in subsection (5B), omit “under subsection (2)”, and
(f) in subsection (8), for “subsections (2) and” substitute “subsection”.
(2) In section 11 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 2 contributions)—
(a) omit subsection (2),
(b) in subsection (4), omit paragraph (a),
(c) omit subsection (5),
(d) in subsection (5A), omit the words from “but” to the end,
(e) in subsection (5B), omit “under subsection (2)”, and
(f) in subsection (8), for “subsections (2) and” substitute “subsection”.
(3) The amendments made by this section come into force on 6 April 2024.

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Source: https://www.legislation.gov.uk/ukpga/2023/57/section/3 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-reduction-in-rates-act-2023/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.