Social Security (Contributions) (Amendment) Regulations 2013 come into force

Implementation date: 18 April 2013

The Regulations apply the extended time limits for paying voluntary national insurance contributions (as set out in the Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (SI 2013/622)) to those who reach state pension age on or after 6 April 2016, pursuant to the introduction of the single-tier state pension in 2016. The Regulations can be viewed on the UK legislation website.