{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2023/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2023/regulation-2.json",
  "legislation": "uksi/2023/751",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2023",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Voluntary Class 2 and Class 3 contributions: tax years 2006-07 to 2017-18 extension of time for payment and tax years 2006-07 to 2022-23 computation of amount",
  "text": "(1) The Social Security (Contributions) Regulations 2001 are amended as follows.\n(2) In regulations 50C(4) (Class 3 contributions), 61B(4) (voluntary Class 2 contributions) and 65BA(1) and (3)(b) (voluntary Class 2 and Class 3 contributions: extension of time for payment and computation of amount) for “31st July 2023” substitute “5th April 2025”.\n(3) In regulation 65BA—\n(a) in paragraph (1), after “2016-17” insert “or 2017-18”,\n(b) in paragraph (4), after sub-paragraph (a) insert—\n“(aa) the amount of a Class 3 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22,”, and\n(c) in the heading, for “tax year 2016-17” substitute “tax years 2016-17 and 2017-18” and for “2021-22” substitute “2022-23”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004; relevant amending instruments are S.I. 2007/2520, 2013/622, 2013/718, 2015/478, 2023/309."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/751/regulation/2",
    "retrieved_at": "2026-10-28T21:43:12.037191+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}