Explanatory note

These Regulations further amend the Social Security (Contributions) Regulations 1979. They provide that for the purpose of satisfying the contribution conditions for any contributory benefit, where a payment of a Class 2 or Class 3 contribution is made by the due date for that payment and that due date is after the date when a person could otherwise have received a contributory benefit, that payment is to be treated as having been madeby that earlier date, except where a person has failed to give notice of his liability to pay aClass 2 contribution. They also make other minor amendments.

These Regulations do not impose any costs on business.