Regulation 50 Class 3 contributions not paid within prescribed periodsF1

United Kingdom

(1)

If—

(a)

a person (“the contributor”)—

(i)

was entitled to pay a Class 3 contribution under regulation 48, 146(2)(b) or 147; and

(ii)

failed to pay that contribution in the appropriate period specified for its payment; and

(b)

the condition in paragraph (2) is satisfied,

the contributor may pay the contribution within such further period as an officer of the Board may direct.

(2)

The condition is that an officer of the Board is satisfied that—

(a)

the failure to pay is attributable to the contributor’s ignorance or error; and

(b)

that ignorance or error was not the result of the contributor’s failure to exercise due care and diligence.

Annotations

F1: Reg. 50 substituted (8.10.2002) by The Social Security (Contributions) (Amendment No. 3) Regulations 2002 (S.I. 2002/2366), regs. 1, 7

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.