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Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001

Consolidated Text As Enacted Cited authorities 47 Cited in Amendments 38 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2001/769
Year2001
(1) These Regulations may be cited as the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 and shall come into force on 6th April 2001.(2) In these Regulations, including this regulation—an officer of the Department for Work and Pensions or an officer of Revenue and Customs acting as such which no person outside the Department or Her Majesty’s Revenue and Customs caused or to which no person outside the Department or Her Majesty’s Revenue and Customs materially contributed; ora person employed by a service provider and to which no person who was not so employed materially contributed,(4) In paragraph (3) —
  • Any person paying Class 3 contributions in one year may appropriate such contributions to the earnings factor of another year if such contributions are payable in respect of that other year or, in the absence of any such appropriation, the Inland Revenue may, with the consent of the contributor, make such appropriation.
  • earnings upon which primary Class 1 contributions have been paid or treated as paid;
  • credited earnings;
  • Class 2 or Class 3 contributions paid by or credited to him; or
  • any or all of such earnings and contributions,
    • paid after the due date; ortreated as paid after the due date under regulation 7(2) below.by virtue of an official error; andmore than six years after the end of the year in which the contributor was first advised of that error,(1B) following the year in respect of which a person is entitled, but not liable, to pay the contribution,if paid before the end of the said second year, shall, subject to paragraphs (7) and (8) below, be treated as paid on the date on which payment of the contribution is made.following the year in respect of which a person is entitled, but not liable, to pay the contribution,if paid before the end of the said sixth year, shall, subject to paragraphs (7) F82or (8) below, be treated as paid on the date on which payment of the contribution is made.

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