{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-51",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-51.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "regulation/51",
  "kind": "regulation",
  "number": "51",
  "heading": "Disposal of contributions not properly paid",
  "text": "(1) Where contributions (other than Class 1A, Class 1B or Class 4 contributions) are paid which are of the wrong class, or at the wrong rate, or of the wrong amount, HMRC may treat them as paid on account of contributions properly payable under the Act.\n(2) Where the whole or any part of a Class 1A contribution or a Class 1B contribution falls to be returned by HMRC to any person under regulation 52 or 52A or any part of a Class 1A contribution falls to be repaid by HMRC to any person under regulation 55(1), or regulation 55A, HMRC may treat—\n(a) the amount of the Class 1A contribution or, as the case may be, any part of such a contribution, as a payment on account of any secondary Class 1 contributions, Class 1B contributions or Class 2 contributions;\n(b) the amount of that Class 1B contribution or, as the case may be, any part of such a contribution, as a payment on account of any secondary Class 1 contributions, Class 1A contribution or Class 2 contributions,\nproperly payable by that person.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 51 substituted (6.4.2011) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 4(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 51(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 11"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 51(2) substituted (6.4.2011) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 4(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/51",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}