The Social Security (Contributions) (Amendment No. 8) Regulations 2007

JurisdictionUK Non-devolved
CitationSI 2007/2520

2007 No. 2520

social security

The Social Security (Contributions) (Amendment No. 8) Regulations 2007

Made 30th August 2007

Laid before Parliament 31th August 2007

Coming into force 1st October 2007

The Treasury make the following Regulations in exercise of the powers conferred by sections 1(6) and (7), 12(6), 13(1) and (7) and 175(3) and (4) of the Social Security Contributions and Benefits Act 19921and sections 1(6) and (7), 12(6), 13(1) and (7) and 171(3), (4) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922:

Citation and commencement
S-1 Citation and commencement

Citation and commencement

1.—(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No.8) Regulations 2007 and shall come into force on 1st October 2007.

Amendment of the Social Security (Contributions) Regulations 2001

Amendment of the Social Security (Contributions) Regulations 2001

S-2 The Social Security (Contributions) Regulations 2001 shall be...

2. The Social Security (Contributions) Regulations 20013shall be amended as follows.

S-3 Amend regulation 1(2) (interpretation) as follows. After the...

3.—(1) Amend regulation 1(2) (interpretation) as follows.

(2) After the definition of “cash voucher” insert—

““the Commissioner” means, for the purposes of the definition of “official error”, the Chief Social Security Commissioner or any other Social Security Commissioner and includes a tribunal of three or more Commissioners constituted under section 16(7) of the Social Security Act 1998;”.

(3) After the definition of “official computer system” insert—

““official error” means, for the purposes of regulations 50B and 61A, an error —

(a) made by 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 for Work and Pensions or Her Majesty’s Revenue and Customs caused or to which no person outside the Department for Work and Pensions or Her Majesty’s Revenue and Customs materially contributed, or

(b) made by a person employed by a service provider and to which no person who was not so employed materially contributed,

but excludes any error of law which is shown to have been an error by virtue of a subsequent decision of a Commissioner or the court;.”.

(4) After the definition of “securities” and “securities option” insert—

““service provider” means, for the purposes of the definition of “official error”, a person providing services to the Secretary of State for Work and Pensions or to Her Majesty’s Revenue and Customs;”.

S-4 In regulation 48(3)(b) for “regulations 50 and 50A” substitute...

4. In regulation 48(3)(b) for “regulations 50 and 50A” substitute “regulations 50, 50A and 50B”.

S-5 In regulation 50A(4) for “regulation 50” substitute “regulation...

5. In regulation 50A(4) for “regulation 50” substitute “regulation 50 or 50B”.

S-6 After regulation 50A (Class 3 contributions: tax years 1996-97...

6. After regulation 50A (Class 3 contributions: tax years 1996-97 to 2001-02) insert—

S-50B

Class 3 contributions: tax years 1993-94 to 2007-08

50B.—(1) This regulation applies to Class 3 contributions payable in respect of the tax years 1993-94 to 2007-08 (“the relevant years”).

(2) Paragraph (4) applies if a person (“the contributor”)—

(a)

(a) was entitled under regulation 48, 146(2)(b) or 147 to pay a Class 3 contribution in respect of any of the relevant years; and

(b)

(b) was credited with any earnings—

(i) before 7th October 1996 under regulation 9 of the Social Security (Credits) Regulations 19755(credits for unemployment or incapacity for work), or

(ii) after 6th October 1996 under regulation 8B of those Regulations (credits for incapacity for work), or

(iii) under regulation 7 of those Regulations (credits for approved training),

and in each case these earnings were removed, on or after 1st July 2007, from the record of contributions paid by, or credited in respect of, that person on the relevant record system because the earnings had been recorded on that system due to an official error in relation to the relevant record system (“the removed earnings”).

(3) In paragraph (2) “an official error in relation to the relevant record system” means an official error—

(a)

(a) arising from a failure to transpose information relating to the removed earnings correctly from the Department for Work and Pensions’ Pension Strategy Computer System to Her Majesty’s Revenue and Customs’ National Insurance Recording System 2; or

(b)

(b) arising from clerical procedures related to that transposition.

(4) The contributor may pay a Class 3 contribution in respect of any week to which the removed earnings related, provided this payment is made within the time specified in paragraph (5).

(5) The time within which the contribution may be paid is the period beginning with 1st October 2007 and ending on 5th April 2014.

(6) Nothing in this regulation limits the application of regulation 50 or 50A.”.

S-7 After regulation 61 (voluntary Class 2 contributions not paid...

7. After regulation 61 (voluntary Class 2 contributions not paid within permitted period) insert—

S-61A

Voluntary Class 2 contributions: tax years 1993-94 to 2007-08

61A.—(1) This regulation applies to Class 2 contributions which a person...

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