# The Social Security (Contributions) (Amendment No. 3)Regulations 2000, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations prescribe circumstances in which section 19A(1) of the Social Security Contributions and Benefits Act 1992, is not to apply. That provision prevents refunds being made in respect of Class 1, 1A and 1B contributions, which have been paid due to an error as to the employment status of the earner, more than two years after the payment of relevant earnings except in prescribed circumstances.
The Regulations insert a new regulation 37A into the Social Security (Contributions) Regulations 1979 (S.I. 1979/591). Regulation 37A prescribes circumstances in which the two-year cut-off for refunds in section 19A(1) is not to apply. The circumstances prescribed are that earnings have been derived from an employment in year 1, been the subject of an application for a categorisation decision of the Secretary of State or of an officer of the Board of Inland Revenue, an application for variation of that decision, or of a reference to a court, and that decision, application or reference is outstanding at the end of year 2 (regulation 2).

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Source: https://www.legislation.gov.uk/uksi/2000/736/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3regulations-2000/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.