Made | 7th March 2001 | ||
Coming into operation | 6th April 2001 |
(3) The Interpretation Act (Northern Ireland) 1954[7] shall apply to these Regulations as it applies to an Act of the Assembly.
Appropriation of Class 3 contributions
2.
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.
Crediting of Class 3 contributions
3.
Where, for any year, a contributor's earnings factor derived from -
falls short of a figure which is 52 times that year's lower earnings limit for Class 1 contributions by an amount which is equal to, or less than, half that year's lower earnings limit, that contributor shall be credited with a Class 3 contribution for that year.
Treatment for the purpose of any contributory benefit of late paid contributions
4.
- (1) Subject to the provisions of regulations 5 and 6 and regulation 40 of the Contributions Regulations (voluntary Class 2 contributions not paid within permitted period), for the purpose of entitlement to any contributory benefit, paragraphs (2) to (9) shall apply to contributions ("relevant contributions") -
(2) Subject to the provisions of paragraph (4), any relevant contribution other than one referred to in paragraph (3) -
shall be treated as not paid;
(b) if paid before the end of the said 2nd year, shall, subject to paragraphs (7) and (8), be treated as paid on the date on which payment of the contribution is made.
(3) Subject to the provisions of paragraph (4), any relevant Class 2 contribution payable in respect of a contribution week after 5th April 1983 or any relevant Class 3 contribution payable in respect of a year after 5th April 1982 -
shall be treated as not paid;
(b) if paid before the end of the said 6th year, shall, subject to paragraphs (7) and (8), be treated as paid on the date on which payment of the contribution is made.
(4) A Class 3 contribution payable by a person to whom regulation 27(3)(b)(ii) or (iii)[8] of the Contributions Regulations (Class 3 contributions) applies in respect of a year which includes a period of education, apprenticeship, training, imprisonment or detention in legal custody such as is specified in that regulation -
(5) Notwithstanding the provisions of paragraph (4), for the purpose of entitlement to any contributory benefit, where -
that contribution shall be treated as not paid;
(b) in respect of a year after 5th April 1982, a Class 3 contribution which is payable in respect of a year specified in paragraph (4), is paid after -
that contribution shall be treated as not paid.
(6) For the purposes of paragraph (5), "relevant event" means the date on which the person concerned attained pensionable age[9] or, as the case may be, died under that age.
(7) Notwithstanding the provisions of paragraphs (2), (3) and (4), in determining whether the relevant contribution conditions are satisfied in whole or in part for the purpose of entitlement to any contributory benefit, any relevant contribution which is paid within the time specified in paragraph (2)(b), (3)(b) or, as the case may be, (4)(b) shall be treated -
(8) For the purpose of determining whether the second contribution condition for entitlement to a contribution-based jobseeker's allowance or short-term incapacity benefit is satisfied in whole or in part, any relevant contribution shall be treated -
(9) For the purposes of paragraph (8), "second contribution condition" in relation to -
(10) This regulation shall not apply to Class 4 contributions.
Treatment for the purpose of any contributory benefit of late paid primary Class 1 contributions where there was no consent, connivance or negligence by the primary contributor
5.
- (1) This regulation applies where a primary Class 1 contribution which is payable on a primary contributor's behalf by a secondary contributor -
and the delay in making payment is shown to the satisfaction of the Inland Revenue not to have been with the consent or connivance of, or attributable to any negligence on the part of, the primary contributor.
(2) Where paragraph (1) applies, the primary Class 1 contribution shall be treated -
(3) For the purposes of this regulation -
(b) "primary contributor" means the person liable to pay a primary Class 1 contribution in accordance with section 6(4)(a)[12] of the Act (liability for Class 1 contributions);
(c) "secondary contributor" means the person who, in respect of earnings from employed earner's employment, is liable to pay a secondary Class 1 contribution in accordance with section 6(4)(b) of the Act.
Treatment for the purpose of any contributory benefit of contributions under the Act paid late through ignorance or error
6.
- (1) In the case of a contribution paid by or in respect of a person after the due date, where -
the Inland Revenue may direct that, for the purposes of those regulations, the contribution shall be treated as paid on such earlier day as the Inland Revenue may consider appropriate in the circumstances, and those regulations shall have effect subject to any such direction.
(2) This regulation shall not apply to a Class 4 contribution.
Treatment for the purpose of any contributory benefit of contributions paid under regulation 54 of the Contributions Regulations
7.
- (1) Subject to the provisions of paragraph (2), for the purpose of entitlement to any contributory benefit, where -
that contribution shall be treated as paid by the relevant day.
(2) Where, in respect of any part of a late notification period, a person pays a Class 2 contribution which he is liable to pay, that contribution shall be treated as paid after the due date, whether or not it was paid by the due date.
(3) For the purposes of this regulation -
Treatment for the purpose of any contributory benefit of contributions paid under an arrangement
8.
For the purposes of regulations 4 to 7 and regulation 40 of the Contributions Regulations (voluntary Class 2 contributions not paid within permitted period) -
Application for allocation of national insurance number
9.
- (1) Subject to the provisions of paragraph (2), every person, who is over the age of 16 and satisfies the conditions specified in regulation 85 or 111[17] of the Contributions Regulations (conditions of domicile or residence and conditions as to residence or presence in Northern Ireland), shall, unless he has already been allocated a national insurance number under the Act, the Social Security (Northern Ireland) Act 1975[18] or the National Insurance Act (Northern Ireland) 1966[19], apply either to the Department or to the Inland Revenue for the allocation of a national insurance number and shall make such application at such time and in such manner as the Department shall direct.
(2) As respects any person who is neither an employed earner nor a self-employed earner the provisions of paragraph (1) shall not apply unless and until that person wishes to pay a Class 3 contribution.
(3) The Department may authorise arrangements for the allocation of a national insurance number to any person during the 12 months before that person reaches the age of 16, and in particular may direct that a person who will attain the age of 16 within 12 months after such direction shall apply for the allocation of a national insurance number before attaining the age of 16, and any such person shall accordingly comply with such direction.
Consequential amendments to the Contributions Regulations
10.
- (1) The Contributions Regulations shall be amended in accordance with paragraphs (2) and (3).
(2) In regulation 1(2) (interpretation), in the definition of "week"[20], "for the purposes of regulation 38(7) it has the meaning assigned to it in regulation 38(8) and" shall be omitted.
(3) In regulation 39[21] (treatment for the purpose of any contributory benefit of late paid or unpaid primary Class 1 contributions where there was no consent, connivance or negligence by the primary contributor) -
Revocations
11.
The Regulations specified in column (1) of the Schedule are hereby revoked to the extent mentioned in column (3) of the Schedule.
Sealed with the Official Seal of the Department for Social Development on
7th March 2001.
L.S.
John O'Neill
Senior Officer of the Department for Social Development
The Commissioners of Inland Revenue hereby concur.
Nick Montagu
Dave Hartnett
Two of the Commissioners of Inland Revenue
8th March 2001
Column (1) | Column (2) | Column (3) |
Citation | Statutory Rule | Extent of revocation |
The Social Security (Contributions) Regulations (Northern Ireland) 1979 | S.R. 1979 No. 186 | Regulations 30, 36, 38, 38A, 41, 41A, 42 and 44 |
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1980 | S.R. 1980 No. 463 | Regulation 4 |
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1984 | S.R. 1984 No. 43 | Regulation 13 |
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1987 | S.R. 1987 No. 143 | Regulations 9 and 10 |
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1992 | S.R. 1992 No. 138 | Regulations 2 and 4 |
The Social Security (Contributions) (Amendment No. 6) Regulations (Northern Ireland) 1993 | S.R. 1993 No. 368 | Regulations 3, 4 and 5 |
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1994 | S.R. 1994 No. 219 | Regulation 3 |
The Social Security (Incapacity Benefit) (Consequential and Transitional Amendments and Savings) Regulations (Northern Ireland) 1995 | S.R. 1995 No. 150 | Regulation 13(4) |
The Social Security (Credits and Contributions) (Jobseeker's Allowance Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 1996 | S.R. 1996 No. 430 | Regulation 3(4) |
The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations (Northern Ireland) 1999 | S.R. 1999 No. 118 | Regulation 14 |
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1999 | S.R. 1999 No. 151 | Regulation 2 |
[2] 1992 c. 8; section 158C was inserted by paragraph 6 of Schedule 1 to the Social Security Administration (Fraud) (Northern Ireland) Order 1997 (S.I. 1997/1182 (N.I. 11)) and amended by paragraph 34 of Schedule 1 to the 1999 Order; section 165(1) was amended by paragraph 49(2) of Schedule 3 to the 1999 Order and subsection (6) was amended by paragraph 86 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))back
[3] See Article 8(b) of S.R. 1999 No. 481back
[4] S.I. 1995/2705 (N.I. 15)back
[5] S.R. 1979 No. 186; relevant amending provisions are S.R. 1984 No. 43, S.R. 1987 Nos. 143 and 468, S.R. 1989 No. 112, S.R. 1992 Nos. 41 and 138, S.R. 1993 No. 59, S.R. 1995 No. 150, S.R. 1996 No. 430 and S.R. 1999 No. 117, S.I. 2000/2208, 2344 and 2743 and S.I. 2001/46back
[6] Paragraph 2(6)(b) was amended by paragraph 38(2) of Schedule 1 to the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))back
[8] Head (iii) was inserted by regulation 9(b) of S.R. 1984 No. 43back
[9] Definition of "pensionable age" in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 was substituted by paragraph 9(a) of Schedule 2 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))back
[10] Article 4(1)(a) and (b) was modified by regulations 159 and 166 of S.R. 1996 No. 198back
[11] Paragraph 2(2) is amended by Article 59(2) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))back
[12] Section 6 was substituted by paragraph 2 of Schedule 10 to the Welfare Reform and Pensions Act 1999 and amended by section 81(3) of the Child Support, Pensions and Social Security Act 2000 (c. 19)back
[13] Regulation 54 was substituted by regulation 5 of S.R. 1993 No. 59back
[14] Regulation 53A was inserted by regulation 4 of S.R. 1993 No. 59 and amended by regulation 8 of S.I. 2000/2344 and regulation 2 of S.I. 2001/46back
[15] Regulation 46A was inserted by regulation 8 of S.I. 2000/2208 and the shoulder note was amended by regulation 4 of S.I. 2000/2743back
[16] Regulation 54A was substituted by regulation 5 of S.R. 1993 No. 59 and amended by regulations 10 and 11 of S.I. 2000/2344back
[17] Regulation 111 was amended by regulation 3 of S.R. 1989 No. 112, regulation 8 of S.R. 1992 No. 41 and regulation 8 of S.R. 1999 No. 117back
[20] Definition of "week" was amended by regulation 2 of S.R. 1992 No. 138back
[21] Regulation 39 was amended by regulation 11 of S.R. 1987 No. 143, regulation 7 of S.R. 1987 No. 468, regulation 13(5) of S.R. 1995 No. 150 and regulation 3(5) of S.R. 1996 No. 430back