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^f1 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”.

Annotations

Footnotes

f1: S.I. 2001/1004; relevant amending instruments are S.I. 2007/2520, 2013/622, 2013/718, 2015/478, 2023/309.