
1 

(1) These Regulations may be cited as the Social Security (Contributions) Amendment (No. 3) Regulations 1990, and shall come into force on 27th September 1990.
(2) In these Regulations, “the principal Regulations” means the Social Security (Contributions) Regulations 1979.
2 
After regulation 26 of the principal Regulations there shall be inserted the following regulation:“
26A 

(1) A self-employed earner who desires repayment of Class 2 contribu-tions in respect of a period which commenced not earlier than 6th April 1988 and which consists of, or falls within, a year for which his earnings from employment as a self-employed earner were, or were such as to be treated by regulation 25 of these Regulations as being, less than the amount specified in section 7(5) of the Act (exception from liability for Class 2 contributions on account of small earnings) for that year shall make an application in writing for that purpose to the Secretary of State and shall supply to him evidence as to his earnings in respect of the period for which repayment of Class 2 contributions is desired.
(2) Subject to paragraph (3) of this regulation, any such application in respect of a year or a period falling within a year shall be made not earlier than the 6th April and not later than the 31st December immediately following the end of that year.
(3) An application in respect of the year 1988/89 or the year 1989/90 or periods falling within those years shall be made on or before 30th June 1991.
(4) Where an application has been made under this regulation the Secretary of State shall, if he is satisfied that the applicant’s earnings were, or were such as to be treated by regulation 25 of these Regulations as being, less than the amount specified in section 7(5) of the Act, make a repayment, subject to the provisions of paragraph (6) of this regulation, of the Class 2 contributions which fall to be repaid.
(5) Where the Secretary of State makes any such repayment of Class 2 contributions the applicant shall be excepted from liability for the contributions repaid to him to the extent that he is not already excepted under regulation 24 of these Regulations and the Secretary of State shall issue a certificate to him which shall certify the period of exception from liability.
(6) Where there has been paid to the applicant or any other person an amount by way of any of the contributory benefits specified in section 12(1) of the Act which would not have been paid had any of the contributions whose repayment has been applied for under paragraphs (1) to (3) of this regulation not been paid in the first instance, the Secretary of State shall repay that part of the contributions remaining after the deduction of that amount paid by way of such benefits.”.
Signed by authority of the Secretary of State for Social Security.
Henley
Parliamentary Under-Secretary of State,
Department of Social Security
29th August 1990