Regulation 4 Amendment of the Social Security (Contributions) Regulations 2001

(1)

The Social Security (Contributions) Regulations 2001^f1 are amended as follows.

(2)

After regulation 56 (return of precluded Class 3 contributions) insert—

“Repayment of Class 3A contributions

56A.

(1)
Where a Class 3A contribution has been paid, the contribution shall be repaid if one or more of the following conditions are satisfied—
(a)
the person who paid the contribution (“the contributor”) dies within the period of 90 days beginning with the date of payment of the contribution, or

(b)
the contributor makes an application to HMRC^f2 for repayment within the period of 90 days beginning with the date of payment of the contribution.

(2)
Where a Class 3A contribution is repaid, any amounts received under section 45(1)(b) or (2)(e)^f3 of the Act^f4 in return for that contribution shall be deducted from the repayment.”.

Annotations

Footnotes

f1: S.I. 2001/1004, amended by S.I. 2009/600; there are other amending instruments but none are relevant.
f2: HMRC is defined in regulation 1(2) of the Social Security (Contributions) Regulations 2001. The definition was inserted by regulation 3 of S.I. 2009/600.
f3: Section 45(1)(b) and (2)(e) were inserted by paragraph 7 of Schedule 15 to the Pensions Act 2014.
f4: The Act is defined in regulation 1(2) of the Social Security (Contributions) Regulations 2001.