Citation and commencement

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

Amendment of the Social Security and Child Support (Decisions and Appeals) Regulations 1999

2.—(1) Regulation 3 (revision of decisions) of the Social Security and Child Support (Decisions and Appeals) Regulations 1999(6) is amended in accordance with this regulation.

(2) After paragraph (8C) insert—

“(8D) A decision made under section 8 or 10 may be revised at any time where, by virtue of regulation 6C (treatment of Class 3 contributions paid under section 13A of the Act) of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001, 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 2001

3.—(1) The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001(7) are amended in accordance with this regulation.

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

(3) After regulation 6B insert—

“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 (right to pay additional Class 3 contributions in certain cases) of the Act.

(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.”.

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make amendments consequential to section 13A (right to pay additional Class 3 contributions in certain cases) of the Social Security Contributions and Benefits Act 1992 (c. 4).

Regulation 2 amends regulation 3 of the Social Security and Child Support (Decisions and Appeals) Regulations 1999 (S.I. 1999/991) to provide that a payment of additional Class 3 contributions under section 13A 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 2001 (S.I. 2001/769) to provide for when additional Class 3 contributions paid under section 13A are to be treated as paid.

A full impact assessment has not been published for this instrument as it has no impact on the private or voluntary sectors.