OpenLegislation

Regulation 65BA Voluntary Class 2 and Class 3 contributions: tax years 2016-17 and 2017-18 extension of time for payment and tax years 2016-17 to 2022-23 computation of amountF1F6

(1)

A person who is entitled, but not liable, to pay a Class 2 or Class 3 contribution in respect of tax year 2016-17 F2or 2017-18 may pay the contribution on or before F35th April 2025.

(2)

Notwithstanding sections 12(3) and 13(6) of the Act, the amount of a contribution payable under paragraph (1), which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.

(3)

Paragraph (4) applies to a Class 2 or Class 3 contribution which—

(a)

a person is entitled, but not liable, to pay,

(b)

is paid during the period beginning on 6th April 2023 and ending on F45th April 2025, and

(c)

when paid during that period, would fall to be computed in accordance with section 12(3) or 13(6) of the Act.

(4)

Where this paragraph applies, notwithstanding sections 12(3) and 13(6) of the Act—

(a)

the amount of a Class 3 contribution payable in respect of tax year 2020-21 shall be the amount payable in relation to tax year 2020-21,

(F5aa)

the amount of a Class 3 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22,

(b)

the amount of a Class 2 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22, and

(c)

the amount of any other contribution to which this paragraph applies shall be the amount payable in relation to tax year 2022-23.

Annotations

Textual amendments

F1

Reg. 65BA inserted (5.4.2023) by The Social Security (Contributions) (Amendment No. 3) Regulations 2023 (S.I. 2023/309), regs. 1, 4(1)

F2

Words in reg. 65BA(1) inserted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(3)(a)

F3

Words in reg. 65BA(1) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)

F4

Words in reg. 65BA(3)(b) substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(2)

F5

Reg. 65BA(4)(aa) inserted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(3)(b)

F6

Words in reg. 65BA heading substituted (26.7.2023) by The Social Security (Contributions) (Amendment No. 4) Regulations 2023 (S.I. 2023/751), regs. 1, 2(3)(c)

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.