{
  "url": "https://openlegislation.uk/social-security-national-insurance-credits-amendment-regulations-northern-ireland-2007/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-national-insurance-credits-amendment-regulations-northern-ireland-2007/regulation-4.json",
  "legislation": "nisr/2007/395",
  "legislation_title": "The Social Security (National Insurance Credits) (Amendment) Regulations (Northern Ireland) 2007",
  "legislation_url": "https://openlegislation.uk/social-security-national-insurance-credits-amendment-regulations-northern-ireland-2007",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations",
  "text": "(1) The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 are amended in accordance with paragraphs (2) to (4).\n(2) After regulation 1(2) (interpretation), insert—\n“(2A) In these Regulations, “official error” means an error made by—\n(a) an officer of the Department or the Department for Work and Pensions or an officer of Revenue and Customs acting as such which no person outside those Departments or Her Majesty’s Revenue and Customs caused or to which no person outside those Departments or Her Majesty’s Revenue and Customs materially contributed; or\n(b) a person employed by a service provider and to which no person who was not so employed materially contributed,\nbut excludes any error of law which is shown to have been an error by virtue of a subsequent decision of a Commissioner or a court.\n(2B) In paragraph (2A)—\n“Commissioner” means the Chief Social Security Commissioner or any other Social Security Commissioner and includes a tribunal of two or more Commissioners constituted under Article 16(7) of the Social Security (Northern Ireland) Order 1998;\n“officer of Revenue and Customs” has the meaning given by section 2(1) of the Commissioners for Revenue and Customs Act 2005;\n“service provider” means a person providing services to the Department, the Department for Work and Pensions or Her Majesty’s Revenue and Customs.”.\n(3) In regulation 4 (treatment for the purpose of any contributory benefit of late paid contributions)—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) after paragraph (1) insert—\n“(1A) Any relevant contribution which is paid—\n(a) by virtue of an official error; and\n(b) more than six years after the end of the year in which the contributor was first advised of that error,\nshall be treated as not paid.”.\n(4) After regulation 6A insert—\n“Treatment for the purpose of any contributory benefit of certain Class 2 or Class 3 contributions\n6B. For the purpose of entitlement to any contributory benefit, a Class 2 or a Class 3 contribution paid after the due date—\n(a) which would otherwise under regulation 4 (apart from paragraph (1A) of that regulation)—\n(i) have been treated as paid on a day other than the day on which it was actually paid, or\n(ii) have been treated as not paid; and\n(b) which was paid after the due date by virtue of an official error,\nshall be treated as paid on the day on which it is paid.”.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 4(3)(a) revoked (6.4.2009) by The Social Security (Additional Class 3 National Insurance Contributions) (Amendment) Regulations (Northern Ireland) 2009 (S.R. 2009/105), regs. 1(1), 4"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in operation at 1.10.2007, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 2001 No. 102; relevant amending Regulations are S.R. 2004 No. 223"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 6A was inserted by regulation 2(b) of S.R. 2004 No. 223"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/395/regulation/4",
    "retrieved_at": "2026-10-29T01:39:20.331429+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."
}