Regulation 4 Conditions as to residence or presence for being treated as having actually paid Class 2 contributions

In regulation 145(1) of the Social Security (Contributions) Regulations 2001^f1 (conditions as to residence or presence in Great Britain or Northern Ireland)—

(a)

in sub-paragraph (d)—

(i)

after “Class 2 contributions” insert “or the application of section 11(5B) of the Act to a self-employed earner (self-employed earners treated as having actually paid Class 2 contributions for relevant purposes)”, and

(ii)

after “such contributions are to be paid” insert “, or treated as having actually been paid,”, and

(b)

in sub-paragraph (e)(ii) after “Class 2 contributions” insert “or has been or will be treated as having actually paid Class 2 contributions (as a result of section 11(5B) of the Act)”.

Annotations

Footnotes

f1: S.I. 2001/1004; amended by S.I. 2012/817.