# The Social Security (Contributions) (Amendment No. 3) Regulations 2005, Regulation 4


At the end of regulation 8 (earnings periods for directors) add—
“(7) If a full gender recognition certificate is issued under the Gender Recognition Act 2004 to a person aged at least 60 but not more than 64—
(a) whose gender before its issue was female; and
(b) whose acquired gender is male;
the periods in the year of issue respectively falling before and after its issue shall be treated, for the purpose of computing liability for primary Class 1 contributions, as separate earnings periods.”.

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Source: https://www.legislation.gov.uk/uksi/2005/778/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2005/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.