Section 61A Contributions paid in errorF1

the individual has paid amounts by way of primary Class 1 contributions which, because the individual was not an employed earner, were paid in error, and

prescribed conditions are satisfied.

this section applies in the case of any individual, and

the F2Inland Revenue are of the opinion that it is appropriate for the regulations to apply to the individual,

Category A retirement pension,

Category B retirement pension for F4widows, widowers or surviving civil partners F5(payable by virtue of section 48B or 48BB above),

widowed mother’s allowance and widow’s pension, F6and

widowed parent’s allowance, and

incapacity benefit (except in transitional cases).

this section applies in the case of any individual, and

the F8Inland Revenue are of the opinion that it is appropriate for regulations made by virtue of section 4(8) of the Social Security (Incapacity for Work) Act 1994 (provision during transition from invalidity benefit to incapacity benefit for incapacity benefit to include the additional pension element of invalidity pension) to have the following effect in the case of the individual,

such provision made by regulations as is mentioned in subsection (2) or (4) above applies in respect of any individual,

prescribed conditions are satisfied, and

any amount calculated by reference to the contributions in question has been paid in respect of that individual by way of minimum contributions under section 43 of the Pension Schemes Act 1993 (contributions to personal pension schemes),