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The Social Security (Contributions) (Amendment No. 3) Regulations 2004

S.I. 2004/1362 · Made 14 May 2004

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

Made 14th May 2004

Laid before Parliament 14th May 2004

Coming into force 17th May 2004

The Treasury, in exercise of the powers conferred upon them by sections 13(1) and (7) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992f1 and sections 13(1) and (7) and 171(3), (4) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992f2, make the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 c. 4. Section 13 was amended by paragraph 14 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2: “the Transfer Act”). Relevant amendments to section 175 were made by paragraph 29 of Schedule 3 to the Transfer Act

f2

1992 c. 7. Section 13 was amended by paragraph 15 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Order (Northern Ireland) 1999 (S.I. 1999/671: “the Transfer Order). Relevant amendments to section 171 were made by paragraph 28 of Schedule 3 to the Transfer Order.

Contents

  1. 1Citation, commencement and interpretation
  2. 2Amendment of the principal Regulations
  3. 3Amendment of the principal Regulations
  4. 4Amendment of the principal Regulations
  5. 5Amendment of the principal Regulations
  6. Signature
  7. Explanatory note

1Citation, commencement and interpretation

(1)

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations 2004 and shall come into force on 17th May 2004.

(2)

In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 2001f1.

2Amendment of the principal Regulations

The principal Regulations shall be amended as follows.

3Amendment of the principal Regulations

In regulation 48(3)(b) for “regulation 50” substitute “regulations 50 and 50A”.

4Amendment of the principal Regulations

After regulation 50 insert—

“Class 3 contributions: tax years 1996-97 to 2001-02

50A.
(1)

This regulation applies to Class 3 contributions payable in respect of the tax years 1996-97 to 2001-02 (“the relevant years”).

(2)

If a person (“the contributor”)—

(a)

was entitled to pay a Class 3 contribution in respect of any of the relevant years under regulation 48, 146(2)(b) or 147;

(b)

had not, before the coming into force of these Regulations, paid that contribution; and

(c)

had not, before 1st November 2003, received notice—

(i)

in the case of a contributor in Great Britain, from the Department for Work and Pensions, the former Department of Social Security or the Board, or

(ii)

in the case of a contributor in Northern Ireland, from the Department for Social Development, the former Department for Health and Social Services for Northern Irelandf1 or the Board,

that he was entitled to pay a Class 3 contribution for that relevant yearf2;

he may pay the contribution within the period specified in paragraph (3).

(3)

The period within which the contribution may be paid is the period beginning with the coming into force of these Regulations and ending—

(a)

in the case of a contributor who has reached or will reach pensionable age before 24th October 2004, on 5th April 2010; and

(b)

in the case of a contributor who will reach pensionable age on or after 24th October 2004, on 5th April 2009.

(4)

Nothing in this regulation limits the application of regulation 50.”.

5Amendment of the principal Regulations

After regulation 65 (Class 2 and class 3 contributions paid late through ignorance or error) insert—

“Amount of Class 3 contributions payable by virtue of regulation 50A

65A.

The amount of a contribution payable by virtue of regulation 50A during the period mentioned in paragraph (3) of that regulation shall, notwithstanding section 13(6) of the Act, be calculated by reference to the weekly rate which would have been applicable if it had been paid during the contribution year to which it relates.”.

Signature

Nick Ainger

Joan Ryan

Two of the Lords Commissioners of Her Majesty’s Treasury

14th May 2004

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004: “the principal Regulations”).

Regulation 1 provides for citation, commencement and interpretation.

Regulation 2 introduces the amendments.

Regulation 3 makes an amendment to regulation 48 of the principal Regulations which is consequential on the insertion of regulation 50A.

Regulation 4 inserts regulation 50A which provides an extended period for the payment of Class 3 contributions in the case of a person who was entitled to pay a Class 3 contribution in respect of any of the tax years 1996 –97 to 2001-02, had not paid the contribution before the coming into force of these Regulations and had not been informed by any of the relevant Government Departments that he was entitled to do so.

Regulation 5 inserts a new regulation 65A, which provides that a contribution payable by virtue of regulation 50A shall be computed by reference to the weekly rate which would have applied if it had been paid during the contribution year to which it relates.

These Regulations do not impose new costs on business.