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Sch. 1 para. 1(3)(ba) repealed by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 7 para. 6(3)(a) Sch. 10 Pt. VI
Sch. 1 para. 1(3)(c) words repealed by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 7 para. 6(3)(b)(i) Sch. 10 Pt. VI
Sch. 1 para. 1(3)(c) words substituted by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 7 para. 6(3)(b)(ii)
Sch. 1 para. 1(3)(ca) words repealed by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 7 para. 6(3)(c)(i) Sch. 10 Pt. VI
Sch. 1 para. 1(3)(ca) words repealed by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 7 para. 6(3)(c)(ii) Sch. Pt. VI
Sch. 1 para. 1(3)(a)(b) repealed by Pensions Act (Northern Ireland) 2008 Sch. 4 para. 44(2)(a) Sch. 6 Pt. 7
Sch. 1 para. 1(3)(c) words substituted by Pensions Act (Northern Ireland) 2008 Sch. 4 para. 44(2)(b)
Sch. 1 para. 1(3)(d) words substituted by Pensions Act (Northern Ireland) 2008 Sch. 4 para. 44(2)(c)
Sch. 1 para. 1(6)(a)(b) repealed by Pensions Act (Northern Ireland) 2008 Sch. 4 para. 44(3) Sch. 6 Pt. 7
Sch. 1 para. 1(9) words repealed by Pensions Act (Northern Ireland) 2008 Sch. 4 para. 44(4) Sch. 6 Pt. 7

(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 Department.

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. 18(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(2)(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(2)(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(2)(b)(ii) (with reg. 1(4))

Notes on Schedule 1

Textual amendments

F1: Words in heading to Sch. 1 inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 78(1), Sch. 6 para. 58(1); S.R. 1998/312, art. 2(d), Sch. Pt. III
F2: Words in Sch. 1 heading substituted (12.10.2015) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 15 para. 21; S.I. 2015/1670, art. 2(b)

Notes on Collection of contributions otherwise than through PAYE system

Textual amendments

F1: Sch. 1 para. 7B and cross-heading inserted (10.3.1999 for specified purposes and 6.4.1999 otherwise) by The Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)), art. 54; S.R. 1999/102, art. 2(b), Sch. Pt. II
F2: Sch. 1: words in cross-heading preceding para. 7B substituted (26.3.1999 for specified purposes and 1.4.1999 otherwise) by S.I. 1999/671, art. 24(2), Sch. 8 para. 5(2) (with savings and transitional provisions in Sch. 7); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (subject to arts. 3-6)