Regulation 2 Amendment of the Social Security (Claims and Payments) Regulations 1987

In the Social Security (Claims and Payments) Regulations 1987^f1, in regulations 6 (date of claim), after paragraph (30)^f2 add—

“(31)

Subject to paragraph (32), where—

(a)

a person—

(i)

has attained pensionable age, but for the time being makes no claim for a Category A retirement pension; or

(ii)

has attained pensionable age and has a spouse who has attained pensionable age, but for the time being makes no claim for a Category B retirement pension;

(b)

in accordance with regulation 50A of the Social Security (Contributions) Regulations 2001^f3, (Class 3 contributions: tax years 1996-97 to 2001-02) the Commissioners of Inland Revenue subsequently accept Class 3 contributions paid after the due date by the person or, in the case of a Category B retirement pension, the spouse;

(c)

in accordance with regulation 6A of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001^f4 the contributions are treated as paid on a date earlier than the date on which they were paid; and

(d)

the person claims a Category A or, as the case may be, a Category B retirement pension,

the claim shall be treated as made on—

(i)

1^st October 1998; or

(ii)

the date on which the person attained pensionable age in the case of a Category A retirement pension, or, in the case of a Category B retirement pension, the date on which the person’s spouse attained pensionable age,

whichever is later.

(32)

Paragraph (31) shall not apply where—

(a)

the person’s entitlement to a Category A or B retirement pension has been deferred by virtue of section 55(2)(a) of the Contributions and Benefits Act^f5 (increase of retirement pension where entitlement is deferred); or

(b)

the person’s nominal entitlement to a Category A or B retirement pension is deferred in pursuance of section 36(4) and (7) of the National Insurance Act 1965^f6 (increase of graduated retirement benefit where entitlement is deferred),

nor where sub-paragraph (a) and (b) both apply.”.