Part 3Consequential provision: removal of requirement to pay Class 2 contributions
Amendment of the Social Security (Contributions) Regulations 20016
1
The Social Security (Contributions) Regulations 200114 are amended as follows.
2
In regulation 21 (annual maxima for those with more than one employment)—
a
in paragraph (1)—
i
at the end of sub-paragraph (a) omit “or”, and
ii
omit sub-paragraph (b), and
b
omit paragraph (4).
3
In regulation 43 (exception from Class 2 contributions)—
a
in paragraph (1) for “shall be excepted from paying” substitute “shall not be treated under section 11(5B) of the Act as having actually paid”
, and
b
in paragraph (3) for “is excepted from paying” substitute “is not treated as having actually paid”
.
4
In regulation 88 (notification of change of address)—
a
for “A person liable to pay Class 2 contributions” substitute “A person to whom section 11(5B) of the Act (class 2 contributions treated as paid) applies”
, and
b
omit “(although not liable to do so)”.
5
In regulation 100 (annual maximum of Class 4 contributions)—
a
in paragraph (1)—
i
in sub-paragraph (a) omit “or Class 2 contributions; or”, and
ii
omit sub-paragraph (b),
b
in paragraph (3)—
i
omit Step Three,
ii
in Step Four, in the opening words, for “Step Three” substitute “Step Two”
, then omit “any Class 2 contributions and”, and
iii
in Case 1 omit “(b) Class 2 contributions;”,
c
omit paragraph (5), and
d
in paragraph (6) for “(5)” substitute “(4)”
.
6
In regulation 125 (share fishermen)—
a
in paragraph (b) for “as respects liability of a share fishermen to pay Class 2 contributions” substitute “as respects a share fisherman being treated as having actually paid Class 2 contributions under section 11(5B) of the Act (class 2 contributions treated as paid)”
,
b
in paragraph (c) for “section 11(2) and (6)” substitute “section 11(6)”
.
7
In regulation 145(1) (conditions as to residence or presence in Great Britain or Northern Ireland) (as amended by regulation 4)—
a
in sub-paragraph (d)—
i
omit “liability of a self-employed earner to pay Class 2 contributions or” substitute “as respects the application of section 11(5B) of the Act (self-employed earners treated as having actually paid Class 2 contributions for relevant purposes)”
, and
ii
after “such contributions are to be” omit “paid or”, and
b
in sub-paragraph (e)(ii) after “Class 1” omit “or Class 2”.
8
In regulation 148C (application of the Act to certain persons outside the United Kingdom)—
a
in paragraph (1)(a) omit “liable under section 11(2) of the Act, or”,
b
omit paragraph (3),
c
omit paragraph (4), and
d
in paragraph (6)—
i
in sub-paragraph (a) for “section 11(2)” substitute “section 11(5B)”
, and
ii
in sub-paragraph (b) omit “liability or, as the case may be,”.