Regulation 8 Amendment of the principal Regulations

In regulation 43D(2)(Class 2 and Class 3 contributions paid late through ignorance or error)^f1 for the words from “the amount of such a contribution” to the end substitute—

• “the amount of that contribution shall be calculated by reference to the weekly rate at which a contribution paid under section 12 of the Social Security Contributions and Benefits Act 1992^f2 would have been payable if it had been paid at the time when the period began.”.