Regulation 3

Amend regulation 1(2) (definitions) as follows.

For the definition of “due date” substitute—

• ““due date” in Part 6 means, in relation to—

  1. (a)

     any Class 1 contribution, the date by which payment falls to be made;

  2. (b)

     any Class 2 contribution which a person is liable or entitled to pay, the 31st January following the end of the tax year in respect of which it is paid or payable; and

  3. (c)

     any Class 3 contribution, the date 42 days after the end of the year in respect of which it is paid.”.

After the definition of “earnings-related contributions” insert—

• “employment and support allowance” has the same meaning as in the Welfare Reform Act 2007^f1;”.