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Regulation 4 Contributions to be treated as having been paid or as not repaid

Original text. Later amendments are not shown.

For the purposes of F1paragraph 5 of Schedule 1 to these regulations—

(a)

any contributions which would have been payable by the person in question but for the fact that they are not payable by virtue of regulation 49 of the Contributions Regulations, or

(b)

any contributions repayable or repaid to him under regulation 32 of those regulations as having been paid in excess of the amount prescribed in regulation 17 of those regulations (annual maximum)

shall be treated as having been paid and in the case of repaid contributions as not repaid.

Annotations

Textual amendments

F1

Words in reg. 4 substituted (6.6.1991) by The Social Security (Earnings Factor) Amendment Regulations 1991 (S.I. 1991/1165), regs. 1, 2