# The Social Security (Contributions) (Amendment No. 4) Regulations 2023, Regulation 2: 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


(1) The Social Security (Contributions) Regulations 2001 are amended as follows.
(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”.
(3) In regulation 65BA—
(a) in paragraph (1), after “2016-17” insert “or 2017-18”,
(b) in paragraph (4), after sub-paragraph (a) insert—
“(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
(c) in the heading, for “tax year 2016-17” substitute “tax years 2016-17 and 2017-18” and for “2021-22” substitute “2022-23”.

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Source: https://www.legislation.gov.uk/uksi/2023/751/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2023/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.