{
  "url": "https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015/regulation-18",
  "json_url": "https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015/regulation-18.json",
  "legislation": "uksi/2015/478",
  "legislation_title": "The Social Security (Miscellaneous Amendments No. 2) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": null,
  "text": "After regulation 148B (as inserted by regulation 17) insert—\n“148C. (1) This regulation applies in relation to a person (P)—\n(a) who is liable under section 11(2) of the Act, or entitled under section 11(6) of the Act, to pay one or more Class 2 contributions in respect of a contribution week in a relevant tax year;\n(b) who does not carry on a trade, profession or vocation the profits of which (if any) would be chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 for the relevant tax year; and\n(c) in respect of whom regulation 148B applies in relation to the relevant tax year.\n(2) Section 11(5) of the Act (Class 2 contributions payable in the same manner as Class 4 contributions) does not apply in relation to the Class 2 contributions (if it would otherwise do so).\n(3) Section 12 of the Act (late paid Class 2 contributions) is to apply to the Class 2 contributions that P is liable to pay under section 11(2) of the Act as it applies to contributions paid under section 11(6) of the Act.\n(4) If P is liable to pay the Class 2 contributions, P must, no later than 31st January next following the end of the relevant tax year—\n(a) pay the Class 2 contributions for which P is liable in respect of any contribution weeks in that tax year; and\n(b) make a return in such form as may be approved by HMRC.\n(5) If P is entitled to pay a Class 2 contribution under section 11(6) of the Act, P may—\n(a) make a return in such form as may be approved by HMRC; and\n(b) pay the contribution.\n(6) P must keep such records as may be necessary for the purposes of calculating P’s—\n(a) relevant profits from the employment for the purposes of section 11(2) of the Act; and\n(b) liability or, as the case may be, entitlement to pay a Class 2 contribution,\nfor the relevant tax year and preserve such records until the sixth anniversary of the 31st January next following the end of the relevant tax year.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/478/regulation/18",
    "retrieved_at": "2026-10-28T23:45:05.786000+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}