Regulation 49 Precluded Class 3 contributions
United Kingdom
Subject to paragraph (2), no person shall be entitled to pay a Class 3 contribution—
in respect of any year if he would, but for the payment of such a contribution, be entitled to be credited with a contribution;
in respect of any year in which the aggregate of his earnings factors derived from earnings in respect of which F1primary Class 1 contributions, payable at the main primary percentage, have been paid, credited earnings, or Class 2 or Class 3 contributions paid or credited is less than 25 times the lower earnings limit and either the period has passed within which any Class 3 contributions may be treated as paid for that year under regulation 4 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 F2 or he has sooner, in accordance with regulation 56, applied for the return of any Class 3 contributions paid in respect of that year;
in respect of any year if the aggregate of his earnings factors derived from earnings in respect of which primary Class 1 contributions, payable at the main primary percentage, have been paid, credited earnings, or Class 2 or Class 3 contributions paid or credited is more than 25 times the lower earnings limit but less than the qualifying earnings factor and either—
the period referred to in sub-paragraph (b) has passed, or
he has sooner applied under regulation 56 for the return of any Class 3 contributions paid in respect of that year;
in respect of any year if it causes the aggregate of his earnings factors derived from earnings in respect of which primary Class 1 contributions, payable at the main primary percentage, have been paid, credited earnings, or Class 2 or Class 3 contributions paid or credited to exceed the qualifying earnings factor by an amount which is half or more than half that year’s lower earnings limit;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
in respect of the year in which he attains 17 or 18 years of age if in an earlier year he has satisfied the first contribution condition for retirement pension or widow’s pension or widowed mother’s allowance.
F4Sub-paragraphs (a), (b) and (c) are subject to the following qualification.
No person shall be entitled to pay a Class 3 contribution in respect of the year in which he attains pensionable age or any subsequent year.
This is subject to the following qualification.
A person—
who has attained the age of 60;
to whom a full gender recognition certificate is issued; and
whose acquired gender is male;
is not precluded from paying Class 3 contributions for the relevant years.
For the purposes of paragraph (2B) the relevant years are—
the year in which the person attains the age of 60;
any subsequent year before that in which the full gender recognition certificate is issued; and
the year in which the full gender recognition certificate is issued.
Annotations
Textual amendments
- F1
Words in reg. 49(1) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 7
- F2
- F3
Reg. 49(1)(e) omitted (6.4.2005) by virtue of The Social Security (Contributions) (Amendment No. 3) Regulations 2005 (S.I. 2005/778), regs. 1(1), 6(2)
- F4
Words in reg. 49(1) added (12.12.2001) by Social Security (Contributions) (Amendment No. 6) Regulations 2001 (S.I. 2001/3728), regs. 1, 2(2)
- F5
Words in reg. 49(2) omitted (12.12.2001) by virtue of Social Security (Contributions) (Amendment No. 6) Regulations 2001 (S.I. 2001/3728), regs. 1, 2(3)(a)
- F6
Words in reg. 49(2)(a) substituted (12.12.2001) by Social Security (Contributions) (Amendment No. 6) Regulations 2001 (S.I. 2001/3728), regs. 1, 2(3)(b)
- F7
Words in reg. 49(2)(a) omitted (coming into force in accordance with art. 1-3 of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 18(a)(i)
- F8
Words in reg. 49(2)(b) omitted (coming into force in accordance with art. 1-3 of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 18(a)(ii)
- F9
Reg. 49(2A)-(2C) inserted (6.4.2005) by The Social Security (Contributions) (Amendment No. 3) Regulations 2005 (S.I. 2005/778), regs. 1(1), 6(3)
- F10
Words in reg. 49(3) inserted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 21(3)
- F11
Words in reg. 49(3) inserted (12.12.2001) by Social Security (Contributions) (Amendment No. 6) Regulations 2001 (S.I. 2001/3728), regs. 1, 2(4)
- F12
Words in reg. 49(3) omitted (coming into force in accordance with art. 1-3 of the amending S.I.) by virtue of The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 18(b)
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.