The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024
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Change 1
4 Conditions as to residence or presence for being treated as having actually paid Class 2 contributions
In regulation 145(1) of the Social Security (Contributions) Regulations 2001 (conditions as to residence or presence in Great Britain or Northern Ireland)— (a) in sub-paragraph (d)— (i) after “Class 2 contributions” insert “or the application of section 11(5B) of the Act to a self-employed earner (self-employed earners treated as having actually paid Class 2 contributions for relevant purposes)”, and (ii) after “such contributions are to be paid” insert “, or treated as having actually been paid,”, and (b) in sub-paragraph (e)(ii) after “Class 2 contributions” insert “or has been or will be treated as having actually paid Class 2 contributions (as a result of section 11(5B) of the Act)”.
4 Conditions as to residence or presence for being treated as having actually paid Class 2 contributions
In regulation 145(1) of the Social Security (Contributions) Regulations 2001 (conditions as to residence or presence in Great Britain or Northern Ireland)— (a) in sub-paragraph (d)— (i) after “Class 2 contributions” insert “or the application of section 11(5B) of the Act to a self-employed earner (self-employed earners treated as having actually paid Class 2 contributions for relevant purposes)”, and (ii) after “such contributions are to be paid” insert “, or treated as having actually been paid,”, and (b) in sub-paragraph (e)(ii) after “Class 2 contributions” insert “or has been or will be treated as having actually paid Class 2 contributions (as a result of section 11(5B) of the Act)”.
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