{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-14B",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-14B.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": "section/14B",
  "kind": "section",
  "number": "14B",
  "heading": "Class 3A contributions: repayment",
  "text": "(1) The Treasury may by regulations provide for a Class 3A contribution to be repaid in specified circumstances.\n(2) Regulations under subsection (1) may, in particular, make provision about applications for repayments and other procedural matters.\n(3) A person is to be treated as never having had a unit of additional pension if the Class 3A contribution paid in respect of it is repaid.\n(4) Regulations under subsection (1) may provide for benefits paid to a person because of the unit of additional pension to be recovered by deducting them from the repayment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 14A-14C and cross-heading inserted (1.10.2014 for specified purposes, 12.10.2015 in so far as not already in force) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 3 (with Sch. 15 para. 4); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(d)(i); S.I. 2015/1475, art. 3(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/4/section/14B",
    "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."
}