
2023 No. 751
Social Security
The Social Security (Contributions) (Amendment No. 4) Regulations 2023
Made 4th July 2023
Laid before Parliament 5th July 2023
Coming into force 26th July 2023
The Treasury make the following Regulations in exercise of the powers conferred by sections 1(6) and (7), 12(6), 13(1) and (7) and 175(3) of the Social Security Contributions and Benefits Act 1992 and sections 1(6) and (7), 12(6), 13(1) and (7) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.
Citation and commencement
1 
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2023 and come into force on 26th July 2023.
Voluntary Class 2 and Class 3 contributions: tax years 2006-07 to 2017-18 extension of time for payment and tax years 2006-07 to 2022-23 computation of amount
2 

(1) The Social Security (Contributions) Regulations 2001 are amended as follows.
(2) In regulations 50C(4) (Class 3 contributions), 61B(4) (voluntary Class 2 contributions) and 65BA(1) and (3)(b) (voluntary Class 2 and Class 3 contributions: extension of time for payment and computation of amount) for “31st July 2023” substitute “5th April 2025”.
(3) In regulation 65BA—
(a) in paragraph (1), after “2016-17” insert “or 2017-18”,
(b) in paragraph (4), after sub-paragraph (a) insert—“
(aa) the amount of a Class 3 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22,”, and
(c) in the heading, for “tax year 2016-17” substitute “tax years 2016-17 and 2017-18” and for “2021-22” substitute “2022-23”.
Stuart Anderson
Amanda Solloway
Two of the Lords Commissioners of His Majesty’s Treasury
4th July 2023