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Part 5 EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, PROVISIONS ABOUT CLASS 3 CONTRIBUTIONS, AND REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4)

United Kingdom

  1. 43Exception from ... Class 2 contributions
  2. 44Application for, and duration and cancellation of, certificates of exception
  3. 45Earnings for the purposes of certificates of exception
  4. 46Certificates of exception—exception from liability for, and entitlement to pay, Class 2 contributions
  5. 47Return of Class 2 contributions paid by low earners
  6. 48Class 3 contributions
  7. 49Precluded Class 3 contributions
  8. 49AConditions relating to Class 3 contributions: transfers to the Communities’ pension scheme
  9. 50Class 3 contributions not paid within prescribed periods
  10. 50AClass 3 contributions: tax years 1996-97 to 2001-02
  11. 50BClass 3 contributions: tax years 1993-94 to 2007-08
  12. 50CClass 3 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17
  13. 51Disposal of contributions not properly paid
  14. 52Return of contributions paid in error
  15. 52AReturn of contributions paid in excess of maxima prescribed in regulation 21
  16. 53Return of contributions: further provisions
  17. 54Return of Class 1 contributions paid at the non-contracted out rate instead of at the contracted-out rate
  18. 55Repayment of Class 1A contributions
  19. 55ARepayment of Class 1A contributions: certain earnings no longer treated as earnings for income tax purposes
  20. 56Return of precluded Class 3 contributions
  21. 56ARepayment of Class 3A contributions
  22. 57Calculation of return of contributions
  23. 58Reallocation of contributions for benefit purposes
  24. 59Circumstances in which two-year limit for refunds of Class 1, 1A or 1B contributions not to apply

Notes on the whole SI

Textual amendments

F1

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

F2

See section 176(2)(b) of the Act.