Regulation 14 Amendments to the principal Regulations

After regulation 8(3) there shall be inserted the following paragraph—

“(3A)

No annual claim or interim claim may be made in respect of contributions made by an individual in a year of assessment that exceed the earnings threshold unless that year of assessment is—

(a)

the basis year specified in a declaration under regulation 5(2)(e)(i),

(b)

one of the 5 years of assessment following that year, or

(c)

a qualifying post-cessation year.”