# Social Security Contributions and Benefits Act 1992, Paragraph 7BB


(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—
(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—
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) ...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.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/schedule/1/paragraph/7BB (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-1/paragraph-7BB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.