These Regulations may be cited as the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Amendment Regulations 2004 and shall come into force on 17th May 2004.
Specified date: 17 May 2004: see above.
In the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001—
(a) in regulation 4(1) (treatment for the purpose of any contributory benefit of late paid contributions), for “and 6” substitute “to 6A”;
(b) after regulation 6 there shall be inserted the following regulation—
“Treatment for the purposes of any contributory benefit of certain Class 3 contributions6A(1) For the purposes of entitlement to any contributory benefit, this regulation applies in the case of a Class 3 contribution paid after the due date—
(a) which would otherwise under regulation 4—
(i) have been treated as paid on a day other than on the day on which it was actually paid; or
(ii) have been treated as not paid; and
(b) which is paid in respect of a year after 5th April 1996 but before 6th April 2002.
(2) A contribution referred to in paragraph (1), where it is paid on or before 5th April 2009 by or in respect of a person who attains pensionable age on or after 6th April 2008, shall be treated as paid on the day on which it is paid.
(3) A contribution referred to in paragraph (1), where it is paid on or before 5th April 2009 by or in respect of a person who attains pensionable age on or after 24th October 2004 but before 6th April 2008, 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.
(4) A contribution referred to in paragraph (1), where it is paid on or before 5th April 2010 by or in respect of a person who attains pensionable age on or after 6th April 1998 but before 24th October 2004, shall be treated as paid on—
(a) 1st October 1998; or
(b) the date on which the person attained pensionable age,
whichever is the later.”.
Specified date: 17 May 2004: see reg 1.
Signed by authority of the Secretary of State for Work and Pensions
Malcolm Wicks
Minister of State,
Department for Work and Pensions
13th May 2004
The Commissioners of Inland Revenue hereby concur
Dave Hartnett
Helen Ghosh
Two of the Commissioners of Inland Revenue
14th May 2004
These Regulations amend the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (SI 2001/769) by requiring that certain Class 3 contributions which have been paid after the due date are to be treated as paid on specified days in order that they may give rise to entitlement to certain contributory benefits.
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business.
