# The Social Security (Miscellaneous Amendments No. 2) Regulations 2015, Regulation 18


After regulation 148B (as inserted by regulation 17) insert—
“148C. (1) This regulation applies in relation to a person (P)—
(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;
(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
(c) in respect of whom regulation 148B applies in relation to the relevant tax year.
(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).
(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.
(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—
(a) pay the Class 2 contributions for which P is liable in respect of any contribution weeks in that tax year; and
(b) make a return in such form as may be approved by HMRC.
(5) If P is entitled to pay a Class 2 contribution under section 11(6) of the Act, P may—
(a) make a return in such form as may be approved by HMRC; and
(b) pay the contribution.
(6) P must keep such records as may be necessary for the purposes of calculating P’s—
(a) relevant profits from the employment for the purposes of section 11(2) of the Act; and
(b) liability or, as the case may be, entitlement to pay a Class 2 contribution,
for 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.”.

---
Source: https://www.legislation.gov.uk/uksi/2015/478/regulation/18 (the official version)
Page: https://openlegislation.uk/social-security-miscellaneous-amendments-no-2-regulations-2015/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.