Regulation 56A Repayment of Class 3A contributionsF1
Where a Class 3A contribution has been paid, the contribution shall be repaid if one or more of the following conditions are satisfied—
the person who paid the contribution (“the contributor”) dies within the period of 90 days beginning with the date of payment of the contribution, or
the contributor makes an application to HMRC for repayment within the period of 90 days beginning with the date of payment of the contribution.
Where a Class 3A contribution is repaid, any amounts received under section 45(1)(b) or (2)(e) of the Act in return for that contribution shall be deducted from the repayment.
Annotations
Textual amendments
- F1
Reg. 56A inserted (12.10.2015 for E.W.S. and coming into force for N.I in accordance with reg. 1(3)) by The Social Security Class 3A Contributions (Amendment) Regulations 2014 (S.I. 2014/2746), reg. 1(2)(3), 4(2)
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.