# The Social Security (Contributions) (Amendment No. 3) Regulations 2023, Regulation 3: Voluntary Class 2 and Class 3 contributions: tax years 2006-07 to 2015-16: extension of time for payment and computation of amount


(1) In regulations 50C(4) (Class 3 contributions) and 61B(4) (voluntary Class 2 contributions) for “5th April 2023” substitute “31st July 2023”.
(2) In regulation 50C, after paragraph (6) insert—
“(6A) Notwithstanding section 13(6) of the Act, the amount of a Class 3 contribution payable under this regulation, which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.”.
(3) In regulation 61B, after paragraph (6) insert—
“(6A) Notwithstanding section 12(3) of the Act, the amount of a Class 2 contribution payable under this regulation, which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.”.

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Source: https://www.legislation.gov.uk/uksi/2023/309/regulation/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2023/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.