Paragraph 7BB F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 1 para. 1(3)(a) (b) repealed by Pensions Act 2007 Sch. 4 para. 45(2)(a) Sch. 7 Pt. 7
Sch. 1 para. 1(3)(c) words substituted by Pensions Act 2007 Sch. 4 para. 45(2)(b)
Sch. 1 para. 1(3)(d) words substituted by Pensions Act 2007 Sch. 4 para. 45(2)(c)
Sch. 1 para. 1(6)(a) (b) repealed by Pensions Act 2007 Sch. 4 para. 45(3) Sch. 7 Pt. 7
Sch. 1 para. 1(9) words repealed by Pensions Act 2007 Sch. 4 para. 45(4)

(1)

Regulations may provide, in connection with maternity allowance under section 35 or 35B, for a person who is, or will be, F2... entitled to pay a Class 2 contribution in respect of a week in a tax year to be able to pay a Class 2 contribution in respect of that week at any time in the period—

(a)

beginning with that week, and

(b)

ending with a prescribed date.

(2)

The regulations may provide that where a person pays a Class 2 contribution in respect of a week in a tax year under the regulations—

(a)

the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6);

(b)

the contribution is to be treated, after the end of the tax year—

F3(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

F4...as a Class 2 contribution under section 11(6).

(3)

Regulations under this paragraph are to be made by the Treasury acting with the concurrence of the Secretary of State.

Annotations

Textual amendments

F1: Sch. 1 para. 7BB inserted (with effect for the tax year 2015-16 and subsequent tax years) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 paras. 9(3), 35
F2: Words in Sch. 1 para. 7BB(1) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 7(1)(a) (with reg. 1(4))
F3: Sch. 1 para. 7BB(2)(b)(i) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 7(1)(b)(i) (with reg. 1(4))
F4: Word in Sch. 1 para. 7BB(2)(b)(ii) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 7(1)(b)(ii) (with reg. 1(4))

Notes on Schedule 1

Textual amendments

F1: Word in Sch. 1 heading inserted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(1); S.I. 1998/2209, art. 2(c), Sch. Pt. 3
F2: Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 12; S.I. 2015/1475, art. 3(b)

Notes on Collection of contributions otherwise than through PAYE system

Textual amendments

F1: Sch. 1 para. 7B and cross-heading inserted (4.3.1999 for specified purposes, 6.4.1999 in so far as not already in force) by Social Security Act 1998 (c. 14), ss. 57, 87(2); S.I. 1999/526, art. 2(1)(2)(c)
F2: Words in Sch. 1 para. 7B cross-heading substituted (4.3.1999 for specified purposes, 1.4.1999 for remaining purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 9 para. 7(2); S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)