Regulation 50C Class 3 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17F1

United Kingdom

(1)

This regulation applies to Class 3 contributions payable in respect of one or more of the tax years 2006-07 to 2015-16 (“the relevant contribution years”).

(2)

Paragraph (3) applies if a person (“the contributor”)—

(a)

was entitled under regulation 48, 146(2)(b) or 147(1)(b) to pay a Class 3 contribution in respect of one or more of the relevant contribution years;

(b)

had not, before the coming into force of this regulation, paid that contribution; and

(c)

will reach pensionable age on or after 6th April F22016.

(3)

The contributor may pay a Class 3 contribution under this regulation, in respect of any of the relevant contribution years, within the period specified in paragraph (4).

C1(4)

The period within which the contribution may be paid is the period beginning on 6th April 2013 and ending on F35th April 2025.

(5)

Notwithstanding section 13(6) of the Act, the amount of a Class 3 contribution payable under this regulation shall be—

(a)

in respect of contribution years 2006-07 to 2009-10, the amount payable in relation to tax year 2012-13; or

(b)

in respect of contribution years 2010-11 to 2015-16, the amount payable in the contribution year to which the payment relates.

(6)

Paragraph (5) does not apply to a Class 3 contribution paid on or after 6th April 2019.

(F46A)

Notwithstanding section 13(6) of the Act, the amount of a Class 3 contribution payable under this regulation, which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.

(7)

Nothing in this regulation limits the application of regulations 50, 50A and 50B.

Annotations

Textual amendments

F1: Reg. 50C inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 35
F2: Word in reg. 50C(2)(c) substituted (18.4.2013) by The Social Security (Contributions) (Amendment) Regulations 2013 (S.I. 2013/718), regs. 1, 2(2)
F3: Words in reg. 50C(4) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)
F4: Reg. 50C(6A) inserted (5.4.2023) by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 3(2)

Modifications

C1: Reg. 50C(4) modified (18.4.2013) by The Social Security (Contributions) (Amendment) Regulations 2013 (S.I. 2013/718), regs. 1, 3

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.