# The Social Security (Additional Class 3 National Insurance Contributions) (Amendment) Regulations (Northern Ireland) 2009

S.R. 2009/105 · made 13 March 2009

These Regulations make amendments consequential on section 13A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

Made under: Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 171, Schedule 1 paragraph 8); The Social Security (Northern Ireland) Order 1998 (Article 10, Article 74)

PDFs: Printed copy https://openlegislation.uk/social-security-additional-class-3-national-insurance-contributions-amendment-regulations-northern-ireland-2009/pdf/nisr_20090105_en.pdf

## Introductory text

Social Security
Made 13th March 2009
Coming into operation 6th April 2009
The Department for Social Development makes the following Regulations in exercise of the powers conferred by sections 171(1) and (3) of, and paragraph 8(1)(d) and (1A) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and Articles 10(1) and 74(1) and (3) of the Social Security (Northern Ireland) Order 1998 and now vested in it.
Regulation 3 is made with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs.

## 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Social Security (Additional Class 3 National Insurance Contributions) (Amendment) Regulations (Northern Ireland) 2009 and shall come into operation on 6th April 2009.
(2) The Interpretation Act (Northern Ireland) 1954 shall apply to these Regulations as it applies to an Act of the Assembly.

## 2 Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations

In regulation 3 of the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999 (revision of decisions), after paragraph (8B) add—
“(8C) A decision made under Article 9 or 11 may be revised at any time where, by virtue of regulation 6C of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 (treatment of Class 3 contributions paid under section 13A of the Act), a contribution is treated as paid on a date which falls on or before the date on which the decision was made.”.

## 3 Amendment of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations

(1) The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 are amended in accordance with paragraphs (2) and (3).
(2) In regulation 4(1), for “to 6B” substitute “to 6C”.
(3) After regulation 6B add—
“Treatment of Class 3 contributions paid under section 13A of the Act
6C. (1) This regulation applies to a Class 3 contribution paid by an eligible person under section 13A of the Act (right to pay additional Class 3 contributions in certain cases).
(2) A contribution paid after 5th April 2009 but before 6th April 2011 shall be treated as paid on—
(a) the day on which it is paid; or
(b) the date on which the person attained pensionable age,
whichever is the earlier.
(3) A contribution paid after 5th April 2011 shall be treated as paid on the day on which it is paid.”.

## 4 Revocation

Regulation 4(3)(a) of the Social Security (National Insurance Credits) (Amendment) Regulations (Northern Ireland) 2007 is revoked.

## Signature

Sealed with the Official Seal of the Department for Social Development on 12th March 2009
(L.S.)
John O’Neill
A senior officer of the Department for Social Development
The Commissioners for Her Majesty’s Revenue and Customs concur with regulation 3.
(L.S.)
David Hartnett
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
13th March 2009

## Explanatory note

(This note is not part of the Regulations)
These Regulations make amendments consequential on section 13A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
Regulation 1 provides for citation, commencement and interpretation.
Regulation 2 amends regulation 3 of the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999 to provide that a payment of additional Class 3 contributions under section 13A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 may give rise to a revision of an earlier decision on benefit.
Regulation 3 amends the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 to provide for when additional Class 3 contributions paid under section 13A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 are to be treated as paid.
Regulation 4 makes a consequential revocation.
These Regulations make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992, are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.

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Source: https://www.legislation.gov.uk/nisr/2009/105 (the official version)
Page: https://openlegislation.uk/social-security-additional-class-3-national-insurance-contributions-amendment-regulations-northern-ireland-2009
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

