Social Security (Contributions) (Amendment No.6) Regulations 2008 come into force
Implementation date: 27 December 2008
The Regulations amend the Social Security (Contributions) Regulations 2001. Regulation 2 inserts a new reg.65D. This makes provision for voluntary Class 2 and 3 contributions for the tax year 2006/07 that are paid late. The regulation applies to contributors who have been precluded from regular employment by responsibilities at home in any year. The Regulations can be viewed on the OPSI website.