# The Social Security (Contributions) Regulations 2001, Regulation 109: Disposal of special Class 4 contributions paid in excess or error


Where any payment has been made by a person on account of a special Class 4 contribution and that payment has been made in excess of the amount prescribed under regulation 108 or has been made in error, the Board may treat that payment as made on account of other contributions properly payable by that person under the Act.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/109 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-109
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.