# The Social Security (Contributions) Regulations 2001, Paragraph 19: Repayment of interest

Extent: E+W+S+N.I.

Where a secondary contributor or a person liable to pay a Class 1B contribution has paid interest on an earnings-related contribution or a Class 1B contribution, that interest shall be repaid to him if—
(a) the interest paid is found not to have been due to be paid, although the contribution in respect of which it was paid was due to be paid;
(b) the earnings-related contribution or Class 1B contribution in respect of which interest was paid is returned or repaid to him in accordance with the provisions of regulation 52, 52A or 55.

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/19 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.