# The Social Security (Contributions) (Special Annual Maximum) Regulations 1978, Regulation 2: Maximum amount of primary Class 1 contributions for earners attaining pensionable age in the year ending 5th April 1979 whose employment is not contracted-out employment


(1) Where an earner—
(a) attains pensionable age in the year ending 5th April 1979, and
(b) is employed at any time during that year in employed earner's employment which is not contracted-out employment
his liability in that year in respect of primary Class 1 contributions calculated in accordance with section 4(6) of the Act in respect of earnings from such employment shall not exceed an amount (disregarding any fraction of a penny) equal to twenty-three twenty-sixths of the total of the contributions for which he would, apart from this regulation, be so liable in respect of those earnings.
(2) An earner whose liability is subject to a maximum by virtue of paragraph (1) of this regulation shall be liable in the first instance for the full amount of any contributions due from him apart from that paragraph and any contributions paid in excess of that maximum shall, unless the amount of the contributions to be returned does not exceed in value £0.50, be repaid to him by the Secretary of State subject to and in accordance with the following paragraph.
(3) It shall be a condition of an earner's right to repayment of a contribution by virtue of the preceding paragraph that he makes an application therefor in writing to the Secretary of State within a period of 6 years from the date upon which he attained pensionable age or, if the Secretary of State is satisfied that he had good cause for not applying within that period, within such further period as the Secretary of State may allow.
(4) For the purposes of regulations 58 (annual maximum of Class 4 contributions) and 66 (annual maximum of special Class 4 contributions) of the Social Security (Contributions) Regulations 1975 as amended any contribution repaid or repayable by virtue of this regulation shall be treated as if it had not been repaid or, as the case may be, was not repayable.

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Source: https://www.legislation.gov.uk/uksi/1978/410/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.