Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Additional Class 3 National Insurance Contributions) (Amendment) Regulations (Northern Ireland) 2009 and shall come into operation on 6th April 2009.

(2) The Interpretation Act (Northern Ireland) 1954(5) shall apply to these Regulations as it applies to an Act of the Assembly.

Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations

2.  In regulation 3 of the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999(6) (revision of decisions), after paragraph (8B) add—

“(8C) A decision made under Article 9 or 11(7) may be revised at any time where, by virtue of regulation 6C of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001(8) (treatment of Class 3 contributions paid under section 13A of the Act), a contribution is treated as paid on a date which falls on or before the date on which the decision was made.”.

Amendment of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations

3.—(1) The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 are amended in accordance with paragraphs (2) and (3).

(2) In regulation 4(1)(9), for “to 6B” substitute “to 6C”.

(3) After regulation 6B(10) add—

“Treatment of Class 3 contributions paid under section 13A of the Act

6C.—(1) This regulation applies to a Class 3 contribution paid by an eligible person under section 13A of the Act(11) (right to pay additional Class 3 contributions in certain cases).

(2) A contribution paid after 5th April 2009 but before 6th April 2011 shall be treated as paid on—

(a)the day on which it is paid; or

(b)the date on which the person attained pensionable age,

whichever is the earlier.

(3) A contribution paid after 5th April 2011 shall be treated as paid on the day on which it is paid.”.

Revocation

4.  Regulation 4(3)(a) of the Social Security (National Insurance Credits) (Amendment) Regulations (Northern Ireland) 2007(12) is revoked.

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make amendments consequential on section 13A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

Regulation 1 provides for citation, commencement and interpretation.

Regulation 2 amends regulation 3 of the Social Security and Child Support (Decisions and Appeals) Regulations (Northern Ireland) 1999 to provide that a payment of additional Class 3 contributions under section 13A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 may give rise to a revision of an earlier decision on benefit.

Regulation 3 amends the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 to provide for when additional Class 3 contributions paid under section 13A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 are to be treated as paid.

Regulation 4 makes a consequential revocation.

These Regulations make in relation to Northern Ireland only provision corresponding to provision contained in Regulations made by the Secretary of State for Work and Pensions in relation to Great Britain and accordingly, by virtue of section 149(3) of, and paragraph 10 of Schedule 5 to, the Social Security Administration (Northern Ireland) Act 1992, are not subject to the requirement of section 149(2) of that Act for prior reference to the Social Security Advisory Committee.