# The Social Security (Contributions) (Amendment) Regulations 2013

S.I. 2013/718 · made 25 March 2013

These Regulations amend the Social Security (Contributions) Regulations 2001 (“the Principal Regulations”).

Made under: Social Security Contributions and Benefits Act 1992; Social Security Contributions and Benefits (Northern Ireland) Act 1992

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-amendment-regulations-2013/pdf/uksi_20130718_en.pdf; Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-regulations-2013/pdf/uksiem_20130718_en.pdf

## Introductory text

Social Security
Made 25th March 2013
Laid before Parliament 26th March 2013
Coming into force 18th April 2013
The Treasury make the following Regulations in exercise of the powers conferred by sections 1(6), 13(1) and 175(4) of the Social Security Contributions and Benefits Act 1992 and sections 1(6), 13(1) and 171(4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.

## 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2013 and come into force on 18th April 2013.

## 2 Amendment of the Social Security (Contributions) Regulations 2001

(1) The Social Security (Contributions) Regulations 2001 are amended by paragraph (2).
(2) In regulations 50C(2)(c) and 61B(2)(c) for “2017” substitute “2016”.

## 3 Consequential provision

Where the contributor reaches pensionable age on or after 6th April 2016 but before 6th April 2017 the reference to 6th April 2013 in regulations 50C(4) and 61B(4) is to be read as a reference to 18th April 2013.

## Signature

Anne Milton
Robert Goodwill
Two of the Lords Commissioners of Her Majesty’s Treasury
25th March 2013

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (“the Principal Regulations”).
The Principal Regulations make provision, amongst other things, for the payment of voluntary National Insurance contributions (voluntary Class 2 and Class 3). The Principal Regulations make provision for those contributions to be made, subject to certain conditions, within a period of 6 years from the contribution year to which they relate.
The Principal Regulations were amended by the Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622) to make provision to extend the period of time in which to make voluntary contributions for contributors who will reach pension age on or after 6th April 2017 and, as a consequence of the unavailability of pension statements between 2013-14 and 2016-17 (inclusive), will not be in a position to make an informed decision regarding payment of voluntary contributions for the tax years 2006-07 to 2016-17.
As a consequence of the introduction of the Single Tier Pension being brought forward to 2016, it is necessary to make provision to enable voluntary contributors who will reach pension age on or after 6th April 2016 to be able to take advantage of the extended period. These Regulations make a further amendment to the Principal Regulations in order to make that provision.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

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Source: https://www.legislation.gov.uk/uksi/2013/718 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.