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" Class 3 contributions: tax years 1996-97 to 2001-02
     50A.  - (1) This regulation applies to Class 3 contributions payable in respect of the tax years 1996-97 to 2001-02 ("the relevant years").

    (2) If a person ("the contributor") - 


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

(b) had not, before the coming into force of these Regulations, paid that contribution; and

(c) had not, before 1st November 2003, received notice - 


(i) in the case of a contributor in Great Britain, from the Department for Work and Pensions, the former Department of Social Security or the Board, or

(ii) in the case of a contributor in Northern Ireland, from the Department for Social Development, the former Department for Health and Social Services for Northern Ireland[4] or the Board,



that he was entitled to pay a Class 3 contribution for that relevant year[5];



he may pay the contribution within the period specified in paragraph (3).

    (3) The period within which the contribution may be paid is the period beginning with the coming into force of these Regulations and ending - 



(a) in the case of a contributor who has reached or will reach pensionable age before 24th October 2004, on 5th April 2010; and

(b) in the case of a contributor who will reach pensionable age on or after 24th October 2004, on 5th April 2009.



    (4) Nothing in this regulation limits the application of regulation 50.".

     5. After regulation 65 (Class 2 and class 3 contributions paid late through ignorance or error) insert - 

" Amount of Class 3 contributions payable by virtue of regulation 50A
     65A. The amount of a contribution payable by virtue of regulation 50A during the period mentioned in paragraph (3) of that regulation shall, notwithstanding section 13(6) of the Act, be calculated by reference to the weekly rate which would have been applicable if it had been paid during the contribution year to which it relates.".

Nick Ainger

Joan Ryan
Two of the Lords Commissioners of Her Majesty's Treasury

14th May 2004

[2] 1992 c. 7. Section 13 was amended by paragraph 15 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Order (Northern Ireland) 1999 (S.I. 1999/671: "the Transfer Order). Relevant amendments to section 171 were made by paragraph 28 of Schedule 3 to the Transfer Order.back

[3] S.I. 2001/1004: regulation 156(3) provides a rule of construction in relation to Northern Ireland for references in the principal Regulations to enactments applying only to Great Britain.back

[4] The functions of the Department of Health and Social Services for Northern Ireland were transferred to the Department for Social Development by Article 8(b) of, and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).back

[5] See section 14(1) of the Social Security Contributions and Benefits Act 1992.back

  © Crown copyright 2004