Regulation 6 Amendment of regulation 68 of the principal Regulations

In regulation 68(2) of the principal Regulations (repayment of Class 4 contributions which are not due) for sub-paragraph (b) there shall be substituted the following sub-paragraph—

“(b)

the said application is made within a period of—

(i)

6 years beginning with 6th April in the year of assessment next following that in respect of which the payment was made where the application is in respect of any year of assessment ending before 6th April 1996,

(ii)

5 years beginning with 1st February in the year of assessment next following that in respect of which the payment was made where the application is in respect of any year of assessment beginning on or after 6th April 1996, or

(iii)

if later than head (i) or (ii) of this sub-paragraph, 2 years beginning with 6th April in the year of assessment next following that in which the payment was made.”.