# The Social Security (Contributions) Amendment (No. 3) Regulations 1990, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”). Regulation 2 inserts a new regulation 26A into the principal Regulations, which provides for the return of Class 2 contributions paid by self-employed earners whose earnings are less than the small earnings exception amount specified in section 7(5) of the Social Security Act 1975 (c. 14)
Paragraph (1) of regulation 26A provides that a self-employed earner who desires repayment of Class 2 contributions in respect of a tax year, or a period falling within a tax year, shall make a written application to the Secretary of State and supply evidence as to his earnings.
Paragraphs (2) and (3) specify the time-limits for an application for repayment in respect of a tax year or a period falling within a tax year: it is to be made between the 6th April and the 31st December immediately following the end of that tax year. In respect of the tax years 1988/89 and 1989/90 the application is to be made on or before 30th June 1991.
Paragraph (4) makes provision for the Secretary of State to make a repayment of the appropriate amount.
Paragraph (5) provides for exception from liability where Class 2 contributions have been repaid, and the issue of a certificate by the Secretary of State specifying the period of exception.
Paragraph (6) provides for the deduction from the amount of contributions repayable of any amount paid by way of contributory benefit which would not have been paid had any of the contributions of which repayment is desired not been paid in the first instance.
These Regulations are made before the expiry of 6 months from the commencement of the enactment under which they are made; they are accordingly exempt by section 61(5) of the Social Security Act 1986 (c. 50), from reference to the Social Security Advisory Committee and have not been so referred.

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Source: https://www.legislation.gov.uk/uksi/1990/1779/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1990/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.