{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-1/paragraph-7BB",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-1/paragraph-7BB.json",
  "legislation": "ukpga/1992/4",
  "legislation_title": "Social Security Contributions and Benefits Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
  "path": "schedule/1/paragraph/7BB",
  "kind": "paragraph",
  "number": "7BB",
  "heading": null,
  "text": "(1) Regulations may provide, in connection with maternity allowance under section 35 or 35B, for a person who is, or will be, ... 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—\n(a) beginning with that week, and\n(b) ending with a prescribed date.\n(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—\n(a) the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6);\n(b) the contribution is to be treated, after the end of the tax year—\n(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ii) ...as a Class 2 contribution under section 11(6).\n(3) Regulations under this paragraph are to be made by the Treasury acting with the concurrence of the Secretary of State.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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))"
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    },
    {
      "type": "words repealed",
      "affecting": "ukpga/2007/22",
      "affecting_title": "Pensions Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/4/schedule/1/paragraph/7BB",
    "retrieved_at": "2026-10-29T09:36:29.915383+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}