The Social Security (Contributions) Regulations 2001

• (i) furnish, or cause to be furnished, to the Board all such information or evidence as they may require for the purpose of calculating those contributions, and

• (ii) within such period as the Board may direct, pay to them the contributions so calculated.

Calculation of liability for, and recovery of, Class 4 contributions after issue of certificate of deferment

99

• (1) Where a certificate of deferment has been issued in respect of any earner under regulations 91 to 98—

• (a) the profits or gains of that earner, in respect of which contributions would be payable under section 15 of the Act (Class 4 contributions), but for the issue of the certificate of deferment, shall be assessed under the Income Tax Acts for each year to which the certificate relates, in all respects as if no such certificate had been issued, provided that (without prejudice to the validity of the assessment of the amount of the earner’s profits or gains and his right of appeal against that assessment) no figure representing contributions, the payment of which has been deferred, shall be shown in any such assessment or on any notice of such assessment nor shall any of the provisions of the Income Tax Acts (as applied or modified by section 16 of, and Schedule 2 to, the Act) as to collection, repayment or recovery apply to any such assessment; and

• (b) the Board shall be responsible for the calculation, administration and recovery of Class 4 contributions ultimately payable in respect of the profits or gains so assessed for any year of assessment to which the certificate of deferment relates.

• (2) Any such calculation shall be subject to the provisions of regulations 94 and 100 and for the purpose of the calculation where the total amount of the profits or gains for any year of assessment to which the certificate relates includes a fraction of £1, that fraction shall be disregarded.

• (3) For the purpose of enabling the Board to make the calculation, they shall certify the amount of the earner’s profits or gains, computed under Schedule 2 to the Act for each year of assessment.

• (4) Notwithstanding paragraph (3), the Board shall not be required to certify the amount referred to in that paragraph unless the assessment made under this regulation has become final and conclusive.—

• (a) the Board and the earner have come to an agreement, whether in writing or otherwise; or

• (b) it appears to the General Commissioners or the Special Commissioners;

that the amount of the earner’s profits or gains so computed is not less than the higher of the two money sums specified in section 15(3) of the Act.

• (5) The Board, on making the calculation referred to in paragraph (3), shall give notice to the earner of the amount of the contributions due from him under section 15 of the Act for each year to which the certificate of deferment relates.

• (6) The earner shall pay to the Board those contributions within the period of 28 days from the receipt of the notice from them, unless before the expiry of that period the earner—

• (a) has appealed out of time or made a claim or appealed against the decision on a claim made under the Income Tax Acts on any matter concerning the amount of the profits or gains certified as mentioned in paragraph (3), and has notified the Board accordingly; or

• (b) has appealed against a decision made under section 8 of the Transfer Act relating to those contributions.

• (7) If the amount of any assessment made under this regulation for any year is altered for any reason, or if a further assessment is made in respect of that year, subsequently to the certification by the Board of the amount of an earner’s profits or gains computed in accordance with the provisions of this regulation and that alteration or further assessment affects the amount of the earner’s profits or gains so computed they shall immediately, or in the case of a further assessment when that further assessment has become final and conclusive, certify to the earner the altered amount of the earner’s profits or gains.

Annual maximum of Class 4 contributions due under section 15 of the Act

100

• (1) If, in respect of any year, there are payable by or in respect of an earner Class 4 contributions under section 15 of the Act and also—

• (a) primary Class 1 contributions ...

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

paragraph (2) applies.

• (2) If this paragraph applies, the earner’s liability for Class 4 contributions shall not exceed the maximum found in accordance with paragraph (3).

• (3) The maximum is found as follows.

• Step OneSubtract the lower profits limit from the upper profits limit for the year.

• Step TwoMultiply the result of Step One by 6% .

• ...

• Step FourSubtract from the result of Step Two the aggregate amount of ... primary Class 1 contributions paid at the main primary percentage.The application of the following steps is determined by reference to the following three Cases.Case 1If the result of this step is a positive value, and exceeds the aggregate of—primary Class 1 contributions payable at the main primary percentage,...Class 4 contributions payable at the main Class 4 percentage,in respect of the earner’s earnings, profits and gains for the year, the result of this step is the maximum amount of Class 4 contributions payable.Case 2If the result of this step is a positive value, but does not exceed the aggregate mentioned in Case 1, the result of this step is the maximum amount of Class 4 contributions payable at the main Class 4 percentage.Case 3If the result of this step is a negative value, the maximum amount of a Class 4 contribution payable at the main Class 4 percentage is nil and the result of this step is treated as nil.If Case 1 applies, Steps Five to Nine do not, but if Case 2 or Case 3 applies those Steps do apply.

• Step FiveMultiply the result of Step Four by 100/6 $1009$

• Step SixSubtract the lower profits limit from the lesser of the upper profits limit and the amount of profits for the year.

• Step SevenSubtract the result of Step Five from the result of Step Six.If the result of this step is a negative value, it is treated as nil.

• Step EightMultiply the result of Step Seven by 2 per cent.

• Step NineMultiply the amount by which the profits and gains for the year exceed the upper profits limit for the year by 2 per cent.The maximum amount of Class 4 contributions payable is—where Case 1 of Step Four applies, the result of that step, andwhere Case 2 or Case 3 of Step Four applies, the amount produced by adding together the results of Steps Four, Eight and Nine.This is subject to the qualifications in paragraphs (4) to (6).In this paragraph—“lower profits limit” means the lesser of the two monetary sums specified in section 15(3)(a) of the Act; and“upper profits limit” means the greater of those sums.

• (4) For the purpose only of determining the extent of the earner’s liability for contributions under paragraph (3), the amount of a primary Class 1 contribution which would otherwise be payable at the main primary percentage but which is paid at a rate less than the rate specified as the main primary percentage because the earner is a married woman who has made an election to pay contributions at the reduced rate as mentioned in regulation 127, shall be treated as equal to the amount of the primary Class 1 contribution payable at the main primary percentage, which would be so payable if the election had not been made.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) Notwithstanding paragraphs (1) to (4), an earner shall be liable, in the first instance, for the full amount of the contributions which would have been payable but for this regulation.

Disposal of Class 4 contributions under section 15 of the Act which are not due

101

Where for any year of assessment any payment is made by an earner as on account of contributions under section 15 of the Act (Class 4 contributions) and—

• (a) a certificate of exception is issued for that year, or would have been so issued if application had been made for its issue before the beginning of that year;

• (b) that payment is made in error...;

• (c) the payment is in excess of the amount which, subject to an exception under regulation 94, is due from that earner for that year or would have been so due if application for exception had been made under that regulation before the beginning of that year; or

• (d) the payment is in excess of the amount calculated in accordance with regulation 100,

the Board may treat that payment as made on account of other contributions properly payable by that person under the Act.

Repayment of Class 4 contributions under section 15 of the Act which are not due

102

• (1) Subject to paragraph (2), any payment such as is specified in regulation 101 shall, except in so far as it is, under that regulation, treated by the Board as made on account of contributions under the Act, be repaid to the earner, unless the net amount of such repayment would not exceed in value 50 pence.

• (2) It is a condition of repayment under this regulation that the earner makes an application for the repayment—

• (a) in such form and manner as the Board may determine; and

• (b) in the case of contributions falling within paragraph (b) of regulation 101, within the time prescribed in paragraph (3).

• (3) The period referred to in paragraph (2) is one of—

• (a) six years beginning with 6th April in the year of assessment next following that in respect of which the payment was made where the application is in respect of any year of assessment ending before 6th April 1996,

• (b) five years beginning with 1st February in the year of assessment next following that in respect of which the payment was made where the application is in respect of any year of assessment beginning on or after 6th April 1996, or

• (c) if later than sub-paragraph (a) or (b), two years beginning with 6th April in the year of assessment next following that in which the payment was made.

Class 4 liability of earners treated as self-employed earners who would otherwise be employed earners

103

• (1) Subject to regulation 108, where—

• (a) an earner, in respect of any one or more employments of his, is treated by regulations under section 2(2)(b) of the Act (treatment of a person in employment of any prescribed description as falling in one or other of the categories of earner) as being self-employed;

• (b) in any year he has earnings from any such employment (one or more) which fall within section 11(3) of the Act (higher weekly rate of Class 2 contributions), but is not liable for a higher weekly rate of Class 2 contributions by virtue of regulations under that section;

• (c) those earnings are chargeable to income tax as general earnings; and

• (d) the total of those earnings exceeds the sum specified in section 18(1)(c) of the Act,

paragraph (2) applies.

• (2) If this paragraph applies, the earner shall be liable, in respect of the earnings mentioned in paragraph (1), to pay a Class 4 contribution (referred to in this Part as a “special Class 4 contribution”) of an amount equal to the aggregate of—

• (a) the main Class 4 percentage of so much of the total of those earnings as exceeds the lower, but does not exceed the higher, of the money sums, and

• (b) the additional Class 4 percentage of so much of the total of those earnings as exceeds the higher of the money sums,

for the time being specified in section 18(1A).

Notification of national insurance number and recording of category letter on deductions working sheet

104

• (1) Any earner to whom regulation 103 applies shall, on request, notify his national insurance number to the person who pays him the earnings referred to in that regulation.

• (2) The person who pays those earnings shall record on the earner’s deductions working sheet the earner’s national insurance number, and the appropriate category letter as indicated by the Board.

• (3) In this regulation “deductions working sheet” has the same meaning as in Schedule 4.

Calculation of earnings for the purposes of special Class 4 contributions

105

For the purpose of the calculation of an earner’s liability for a special Class 4 contribution for any year—

• (a) the earnings of that earner for that year shall, subject to paragraph (b), be calculated by the Board on the basis that they are earnings to which regulations 24 and 25 and Schedules 2 and 3 apply;

• (b) in the calculation of these earnings, if the total amount of the earnings for the year includes a fraction of a pound, that fraction shall be disregarded.

Notification and payment of special Class 4 contributions due

106

The Board shall, subject to any other arrangements notified by them to the earner specified in regulation 105, give notice to the earner of the special Class 4 contribution due from him for any year, and the earner shall pay that contribution to the Board within the period of 28 days from the receipt of the notice unless, before the expiry of that period, the earner has appealed against a decision made under section 8 of the Transfer Act relating to that contribution.

Recovery of deferred Class 4 and special Class 4 contributions after appeal, claim or further assessment under the Income Tax Acts or appeal under section 8 of the Transfer Act

107

• (1) Where—

• (a) the Board have been notified that there has been such a claim or appeal as is specified in regulation 99(6) or regulation 106; or

• (b) the Board have certified in accordance with regulation 99(7) an altered amount of earner’s profits or gains,

paragraph (2) applies.

• (2) If this paragraph applies, the Board shall, as soon as may be after the prescribed time, give to the earner notice or, as the case may be, revised notice of such contributions as might, having regard to the final decision on the claim or appeal or, the altered amount of profits or gains, be due from the earner—

• (a) under section 15 of the Act (Class 4 contributions) for the year or years to which the certificate referred to in regulation 99(7) relates; or

• (b) by way of a special Class 4 contribution for the year to which the notice specified in regulation 106 relates,

and the earner shall within 28 days of receipt of that notice pay to the Board the contribution or contributions specified in that notice.

• (3) In this regulation “prescribed time” means—

• (a) except where sub-paragraph (c) applies—

• (i) in the case of an appeal out of time, the date of the determination of the appeal, and

• (ii) in the case of a claim or appeal against a decision on a claim made under the Income Tax Acts, the date on which the time for appealing against the decision on the claim expires, or the date of the determination of the appeal, whichever is the later;

• (b) in the case of an appeal under section 8 of the Transfer Act, the date on which the time for appealing against that decision expires or the date of the determination of the appeal, whichever is the later;

• (c) in the case of an altered amount of profits or gains being certified by the Board, the date on which they are so certified.

Annual maximum of special Class 4 contribution

108

• (1) Where for any year there are payable (or, but for this regulation, there would be payable) by or in respect of an earner a special Class 4 contribution and also any contribution under section 15 of the Act (in this regulation referred to as “an ordinary Class 4 contribution”) or any primary Class 1 contribution or any Class 2 contribution, or any combination of such contributions, the maximum amount of the special Class 4 contribution payable for that year shall not exceed the maximum specified in paragraph (2).

• (2) The maximum is—

• (a) in the case of a special Class 4 contribution and an ordinary Class 4 contribution, the amount (if any) equal to the difference between the maximum amount of a special Class 4 contribution for which provision is made in section 18(1) of the Act and the amount of the ordinary Class 4 contributions ultimately payable for that year; or

• (b) in any other case (whether or not a Class 4 contribution is also payable), the amount (if any) equal to the difference between the maximum amount prescribed in regulation 100 and the amount of such Class 4, primary Class 1 and Class 2 contributions as are ultimately payable for that year.

• (3) Paragraphs (1) and (2) are without prejudice to the earner’s liability in the first instance for the full amount payable apart from those paragraphs.

Disposal of special Class 4 contributions paid in excess or error

109

Where any payment has been made by a person on account of a special Class 4 contribution and that payment has been made in excess of the amount prescribed under regulation 108 or has been made in error, the Board may treat that payment as made on account of other contributions properly payable by that person under the Act.

Return of special Class 4 contributions paid in excess or error

110

• (1) Subject to regulation 109 and paragraphs (2) and (3), where any payment has been made by a person as on account of a special Class 4 contribution and that payment has been made in excess of the amount prescribed in regulation 108 or has been made in error, that payment shall be returned by the Board to that person, unless the net amount to be returned does not exceed 50 pence, if application is made to the Board, in writing or in such other form and manner as the Board may allow, within the time specified in paragraph (3).

• (2) In calculating the amount of any return of a special Class 4 contribution to be made under paragraph (1) there shall be deducted the amount (if any) treated under regulation 109 as paid on account of other contributions.

• (3) Any person desiring to apply for the return of a special Class 4 contribution the applicant shall make the application within the period of six years from the end of the year in which the contribution was due to be paid.

This is subject to the following qualification.

If the application is made after the end of that period, an officer of the Board shall admit it if satisfied that—

• (a) the applicant had reasonable excuse for not making the application within that period; and

• (b) the application was made without unreasonable delay after the excuse had ceased.

PART 9 — SPECIAL CLASSES OF EARNERS

Case A— — Airmen

Interpretation

111

In this Case, unless the context otherwise requires—

• “airman” means a person who is, or has been, employed under a contract of service either as a pilot, commander, navigator or other member of the crew of any aircraft, or in any other capacity on board any aircraft where—the employment in that other capacity is for the purposes of the aircraft or its crew or of any passengers or cargo or mails carried on that aircraft; andthe contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the aircraft is in flight,but does not include a person in so far as his employment is as a serving member of the forces;

• “British aircraft” means any aircraft belonging to Her Majesty and any aircraft registered in the United Kingdom of which the owner (or managing owner if there is more than one owner) resides or has his principal place of business in the United Kingdom, and references to the owner of an aircraft shall, in relation to an aircraft which has been hired, be taken as referring to the person for the time being entitled as hirer to possession and control of the aircraft by virtue of the hiring or any subordinate hiring.

Modification of employed earner’s employment

112

• (1) Subject to paragraphs (2) and (3), where an airman is employed as such on board any aircraft, and the employer of that airman or the person paying the airman his earnings in respect of the employment (whether or not the person making the payment is acting as agent for the employer) or the person under whose directions the terms of the airman’s employment and the amount of the earnings to be paid in respect of that employment are determined has—

• (a) in the case of the aircraft being a British aircraft, a place of business in Great Britain or Northern Ireland; or

• (b) in any other case, his principal place of business in Great Britain or Northern Ireland,

then, notwithstanding that the airman does not fulfil the conditions of section 2(1)(a) of the Act (definition of employed earner), he shall be treated as employed in employed earner’s employment and, for the purposes of regulation 145(1)(a), in respect of that employment, as present in Great Britain or Northern Ireland (as the case requires).

• (2) Subject to paragraph (3), notwithstanding that an airman is employed in an employment to which the provisions of paragraph (1) applies, if that airman is neither domiciled nor has a place of residence in Great Britain or Northern Ireland (as the case requires) no contributions shall be payable by or in respect of him as an employed earner.

• (3) Paragraph (2) is subject to any Order in Council giving effect to any reciprocal agreement made under section 179 of the Administration Act (reciprocal agreements with countries outside the United Kingdom).

Application of the Act and regulations

113

Part I of the Act and so much of Part VI of the Act as relates to contributions and the regulations made under those provisions, so far as they are not inconsistent with this Case, apply to an airman with the modification that, where an airman is, on account of his being outside the United Kingdom by reason of his employment as an airman, unable to perform an act required to be done either immediately or upon the happening of a certain event or within a specified time, he shall be deemed to have complied with such requirement if he performs the act as soon as is reasonably practicable, although after the happening of the event or the expiration of the specified time.

Case B— — Continental Shelf

Application to employment in connection with continental shelf of Part I of the Act and so much of Part VI of the Act as relates to contributions

114

• (1) For the purposes of section 120 of the Act (employment at sea (continental shelf operations)) , prescribed employment shall be any employment (whether under a contract of service or not) in any area which may from time to time be designated by Order in Council under section 1(7) of the Continental Shelf Act 1964 , where the employment is in connection with any activity mentioned in section 11(2) of the Petroleum Act 1998 in the designated area.

• (2) Where a person is employed in any employment specified in paragraph (1), the provisions of Part I of the Act and so much of Part VI of the Act as relates to contributions shall, subject to the provisions of paragraph (3), apply as though the area so designated were in Great Britain, and notwithstanding that he does not satisfy the conditions as of residence or presence in Great Britain prescribed in regulation 145(1)(a).

• (3) Where a person employed in any employment specified in paragraph (1) is, on account of his being outside Great Britain by reason of that employment, unable to perform any act required to be done either immediately or on the happening of a certain event or within a specified time, he shall be deemed to have complied with the requirement if he performs the act as soon as reasonably practicable, although after the happening of the event or the expiration of the specified time.

• (4) Where a continental shelf worker is employed in any employment specified in paragraph (1) and that employment is on or in connection with an offshore installation the secondary contributor is—

• (a) where the employer is present in Great Britain, the employer; or,

• (b) where the employer is not present in Great Britain but has an associated company present in Great Britain, the associated company; or,

• (c) where the employer is not present and does not have an associated company present in Great Britain, the oil field licensee.

Where the employer has more than one associated company present in Great Britain the associated company to which sub-paragraph (b) applies is the company which has the greatest taxable total profit within the meaning of section 4 of the Corporation Tax Act 2010 for the accounting period which precedes the tax year in which the contributions are due.

• (5) The modifications in paragraph (4) do not apply to a continental shelf worker—

• (a) who is employed in a capacity described in Column (A) of Table 1,

• (b) who holds a certificate of a description in Column (B) of that table, and

• (c) whose presence on the ship is required in order to meet the requirement of regulation 55(2)(c) of the Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2022.

Table 1
Column (A): capacity in which the continental shelf worker is employed	Column (B): description of the certificate
Master or chief mate on a ship of 3000 gross tonnage or more.	A certificate which complies with regulation 7 of the Merchant Shipping Regulations.
Master on a ship of between 500 gross tonnage and 2999 gross tonnage not engaged on near-coastal voyages.	A certificate which complies with regulation 7 of the Merchant Shipping Regulations.
Chief mate on a ship of between 500 gross tonnage and 2999 gross tonnage.	A certificate which complies with regulation 7 of the Merchant Shipping Regulations.
Officer in charge of an engineering watch in a manned engine-room, or designated duty engineer officer in a periodically unmanned engine-room, on a ship powered by main propulsion machinery of 750 kilowatts propulsion power or more.	A certificate which complies with regulation 7 of the Merchant Shipping Regulations.
Chief engineer officer and second engineer officer on a ship powered by main propulsion machinery of between 750 and 3000 kilowatts propulsion power.	A certificate which complies with regulation 7 of the Merchant Shipping Regulations.
Rating forming part of a navigational watch on a ship of 500 gross tonnage or more (who is not under training and whose duties are skilled in nature).	A certificate which complies with regulation 17 of the Merchant Shipping Regulations.
Rating forming part of an engine-room watch or designated to perform duties in a periodically unmanned engine-room on a ship powered by main propulsion machinery of 750 kilowatts propulsion power or more (who is not under training and whose duties are skilled in nature).	A certificate which complies with regulation 18 of the Merchant Shipping Regulations.

• (6) In Table 1 “Merchant Shipping Regulations” means the Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2022.

• (7) To the extent that where this regulation and regulations 115 to 125 (case C Mariners) apply, this regulation takes precedence.

Case C— — Mariners

Interpretation

115

In this Case—

• “British ship” means—any ship or vessel belonging to Her Majesty; orany ship or vessel whose port of registry is a port in the United Kingdom; ora hovercraft which is registered in the United Kingdom;

• “foreign-going ship” means any ship or vessel which is not a home-trade ship;

• “home-trade ship” includes—every ship or vessel employed in trading or going within the following limits, that is to say, the United Kingdom (including for this purpose the Republic of Ireland), the Channel Islands, the Isle of Man, and the continent of Europe between the river Elbe and Brest inclusive;every fishing vessel not proceeding beyond the following limits—on the South, Latitude 48°30iN.,on the West, Longitude 12°W., andon the North, Latitude 61°N.;

• “managing owner” means the owner of any ship or vessel who, where there is more than one such owner, is responsible for the control and management of that ship or vessel;

• “mariner” means a person who is or has been in employment under a contract of service either as a master or member of the crew of any ship or vessel, or in any other capacity on board any ship or vessel where—the employment in that other capacity is for the purposes of that ship or vessel or her crew or any passengers or cargo or mails carried by the ship or vessel; andthe contract is entered into in the United Kingdom with a view to its performance (in whole or in part) while the ship or vessel is on her voyage;but does not include a person in so far as his employment is as a serving member of the forces;

• “owner” in relation to any ship or vessel, means the person to whom the ship or vessel belongs and who, subject to the right of control of the captain or master of the ship or vessel (“the master’s rights”), is entitled to control of that ship or vessel, and references to the owner of a ship or vessel shall, in relation to a ship or vessel which has been demised, be construed as referring to the person who for the time being is entitled as charterer to possession and, subject to the master’s rights, to control of the ship or vessel by virtue of the demise or any sub-demise;

• “passenger” means any person carried on a ship except—a person employed or engaged in any capacity on board the ship on the business of the ship; ora person on board the ship either in pursuance of the obligation to carry shipwrecked, distressed or other persons, or by reason of any circumstance that neither the master nor the owner nor the charterer (if any) could have prevented or forestalled;

• “pay period” in relation to any payment of a mariner’s earnings means the period in respect of which the payment is made;

• “radio officer” means a mariner employed in connection with the radio apparatus of any ship or vessel and holding a certificate of competence in radio telephony granted by the Secretary of State or by an authority empowered in that behalf by the legislature of some part of the Commonwealth or of the Republic of Ireland and recognised by the Secretary of State as equivalent to the like certificate granted by him;

• “share fisherman” means any person who—is ordinarily employed in the fishing industry, otherwise than under a contract of service as the master or a member of the crew of any United Kingdom fishing vessel within the meaning of section 1(3) of the Merchant Shipping Act 1995 , manned by more than one person, and who is remunerated in respect of that employment in whole or in part by a share of the profits or gross earnings of the fishing vessel, orhas ordinarily been so employed, but who by reason of age or infirmity permanently ceases to be so employed and becomes ordinarily engaged in employment ashore in the United Kingdom, otherwise than under a contract of service, making or mending any gear appurtenant to a United Kingdom fishing vessel or performing other services ancillary to or in connection with that vessel and is remunerated in respect of that employment in whole or in part by a share of the profits or gross earnings of that vessel and has not ceased to be ordinarily engaged in such employment;

• “ship or vessel” for the purposes of this Case other than those of regulations 116 to 120 includes hovercraft;

• “voyage period” means a pay period comprising an entire voyage or series of voyages (including any period of leave on pay which immediately follows the day on which the termination of that voyage or series of voyages occurs);

• “week” means a period of 7 consecutive days and “weekly” shall be construed accordingly.

Modification of section 162(5) of the Administration Act

116

In section 162 of the Administration Act (destination of contributions), subsection (5) (which specifies the amount of the national health service allocation to be deducted from each class of contribution prior to their payment into the National Insurance Fund) shall be modified, in the case of contributions paid at the rate reduced in accordance with regulation 119(1), as if, instead of the percentage figure specified in paragraph (b) of that subsection, there were specified the percentage figure “0.6”.

Conditions of domicile or residence

117

• (1) As respects any employment of a person as a mariner and liability for payment of any contribution under the Act as an employed earner by or on behalf, or in respect, of that mariner in respect of that employment—

• (a) the provisions of Case F of these Regulations relating to conditions as to residence or presence in Great Britain or Northern Ireland (as the case requires) shall not apply; but

• (b) it shall be a condition of liability to pay a contribution under the Act that the mariner is domiciled or resident in Great Britain or Northern Ireland (as the case requires); and

• (c) it shall be a condition of liability to pay a secondary contribution under the Act that the secondary contributor is resident or has a place of business in Great Britain of Northeern Irelad (as the case requires).

This is subject to the following qualification.

• (2) This regulation has effect subject to any Order in Council giving effect to any reciprocal agreement made under section 179 of the Administration Act (reciprocal agreements with countries outside the United Kingdom).

Modification of employed earner’s employment

118

Where a mariner—

• (a) is employed as such and—

• (i) the employment is on board a British ship, or

• (ii) the employment is on board a ship and the contract in respect of the employment is entered into in the United Kingdom with a view to its performance (in whole or in part) while the ship or vessel is on her voyage, and

• (iii) in a case to which sub-paragraph (ii) applies, the person by whom the mariner’s earnings are paid, or, in the case of employment as a master or member of the crew of a ship or vessel, either that person or the owner of the ship or vessel (or the managing owner if there is more than one owner) has a place of business in Great Britain or Northern Ireland (as the case requires); or

• (b) is employed as a master, member of the crew or as a radio officer on board any ship or vessel, not being a mariner to whom paragraph (a) applies, and—

• (i) in the case of employment as a radio officer, if the contract under which the employment is performed is entered into in the United Kingdom, the employer or the person paying the radio officer his earnings for that employment has a place of business in Great Britain or Northern Ireland (as the case requires), or

• (ii) in the case of the employment being a master, member of the crew or as a radio officer, if the contract is not entered into in the United Kingdom, the employer or the person paying the earnings has his principal place of business in Great Britain or Northern Ireland (as the case requires),

then, notwithstanding that he does not fulfil the conditions of section 2(1)(a) of the Act (definition of employed earner), the employment of the mariner as mentioned above shall be treated as employed earner’s employment.

Modification of section 9(2) of the Act

119

• (1) As respects earnings paid to or for the benefit of a mariner for employment as such in any employment specified in paragraph (2), being employment which by virtue of regulation 118 is treated as employed earner’s employment, from the figure specified as the secondary percentage in section 9(2) of the Act there shall be subtracted 0.5 per cent and section 9 of the Act shall be modified accordingly.

• (2) The employment referred to in paragraph (1) is employment as a master or member of the crew of a ship where—

• (a) the employment is on a foreign-going ship and the payment of earnings is exclusively in respect of that employment; or

• (b) the employment is partly on a foreign-going ship and partly otherwise than on such a ship and the payment of earnings in respect of that employment is made during the employment on the foreign-going ship.

• (3) In this regulation the word “employment” includes any period of leave, other than leave for the purpose of study, accruing from the employment.

Earnings periods for mariners and apportionment of earnings

120

• (1) For the purposes of liability for and calculation of earnings-related contributions, paragraphs (2) to (9) apply where earnings are paid to or for the benefit of a mariner in respect of his employment as such for a voyage period.

• (2) In this regulation “a relevant change” means a change affecting the calculation of earnings-related contributions under the Act not being—

• (a) a change in the amount of the mariner’s earnings; or

• (b) a change in one or more of the following figures applicable in respect of the mariner’s employment—

• (i) the main primary percentage or the additional primary percentage for a primary Class 1 contribution specified in section 8(2) of the Act or the percentage rate for a secondary Class 1 contribution specified in section 9(2) of the Act,

• (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (iii) the amount by which the percentage rate of a secondary Class 1 contribution is reduced in accordance with regulation 119(1),

• (iv) the lower or upper earnings limit for primary Class 1 contributions specified in section 5(1) of the Act .

• (3) Where a voyage period falls wholly in one year, then—

• (a) if no relevant change occurs during the voyage period, the earnings period shall be the voyage period;

• (b) if one or more than one relevant change occurs during the voyage period the earnings shall be apportioned to such periods as comprise—

• (i) the day on which the voyage period began and the day immediately before which the change occurred, and for any subsequent change, the day on which the immediately preceding change occurred and the day before which the next succeeding change occurred, and

• (ii) so much of the voyage period as remains,

according to the amounts earned in each period, and the earnings period in respect of each amount so apportioned shall be the length of the period to which it is apportioned.

• (4) Where a voyage period falls partly in one or more other years, then if no relevant change occurs during the voyage period—

• (a) the earnings shall be apportioned to those years according to the amounts earned in each year; and

• (b) the earnings period in respect of each amount shall be the length of the period to which that amount is apportioned.

• (5) Where a voyage period falls partly in one and partly in one or more other years and one or more than one relevant change occurs during the voyage period, then—

• (a) in respect of a year during which a relevant change or more than one relevant change occurs the earnings shall be apportioned to such periods as comprise—

• (i) the day on which the voyage period began, or where it began in another year, the beginning of the year in which the change occurred, and the day immediately before which the change occurred, and for any subsequence change, the day on which the immediately preceding change occurred and the day before which the next succeeding change occurred, and

• (ii) so much of the voyage period as remains in the year,

according to the amounts earned in each period, and the earnings period in respect of each amount so apportioned shall be the length of the period to which it is apportioned; and

• (b) in respect of other years, the earnings shall be apportioned to those years according to the amounts earned in each year and the earnings period in respect of each amount so apportioned shall be the length of the period to which it is apportioned.

• (6) Where under paragraphs (3) to (5) an earnings period—

• (a) is less than a week, that period shall for the purposes of those paragraphs be treated as a week;

• (b) exceeds a week or a whole multiple of a week by a part of a week,

• (i) if that part of a week is a period in excess of 3 days, that part of a week shall be treated as a week for the purposes of paragraphs (3) to (5), and

• (ii) if that part of a week is a period of 3 days or less, it shall be disregarded for those purposes.

• (7) For the purposes of paragraphs (3) to (5)—

• (a) where a period of leave on pay immediately follows the day on which the termination of an entire voyage or series of voyages occurs—

• (i) the earnings for that period of leave shall be treated as if they were earned during that period and shall be excluded from the earnings for any other period or periods, and

• (ii) for the purpose of apportionment, the earnings for the period of leave shall be deemed to accrue from day to day by equal daily amounts; and

• (b) “earned” includes treated as earned under this paragraph.

• (8) Where under paragraphs (1) to (7) earnings are apportioned to a period—

• (a) each amount so apportioned shall be treated as paid at the end of the period to which it is apportioned; and

• (b) contributions paid in respect of the amount so apportioned shall be treated as paid in respect of the year in which the end of that period falls.

• (9) Notwithstanding paragraphs (3) to (5) and (8), where a voyage period extends beyond the date on which the earnings are paid, any amount of earnings which, by virtue of paragraphs (1) to (8), would be apportioned to a period in the year following that in which the earnings are paid—

• (a) shall be treated as paid at the end of the year in which the earnings are paid but shall not be aggregated with any other amount of earnings paid or treated as paid at the end of that year; and

• (b) the earnings period in respect of that amount shall be a period of the same length as that to which it is apportioned.

Calculation of earnings-related contributions for mariners

121

• (1) For the purpose of the calculation of earnings-related contributions payable in respect of earnings paid to or for the benefit of a person in respect of that person’s employment as a mariner—

• (a) regulation 12(1) shall apply, save that in the case of a contribution payable on earnings above the upper earnings limit or the prescribed equivalent of that limit, the appropriate contributions calculator prepared by the Board may be applied;

• (b) in the alternative, paragraphs (2), (3) or (4) and (5) of that regulation shall, except in relation to secondary Class 1 contributions payable at a rate reduced in accordance with regulation 119, apply in respect of those earnings.

• (2) Subject to paragraphs (3), (4) and (5) of regulation 12 where the secondary Class 1 contribution is payable at a rate reduced in accordance with regulation 119, that contribution may be calculated in accordance with the scale prepared by the Board appropriate to that rate or, in the case of such a contribution payable on earnings above the upper limit or the prescribed equivalent of that limit, a contributions calculator appropriate to that rate, prepared by the Board.

Prescribed secondary contributors

122

In relation to any payment of earnings to or for the benefit of a mariner in respect of employment to which the provisions of regulation 118 apply, where the person employing the mariner does not satisfy the conditions specified in regulation 117(1)(c), but the person who pays the mariner those earnings does satisfy either of those conditions, that person shall be treated as the secondary contributor, whether or not he makes the payment as agent for the employer.

Payments to be disregarded

123

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Application of the Act and regulations

124

• (1) Part I of the Act and so much of Part VI of the Act as relates to contributions and the regulations made under those provisions shall, insofar as they are not inconsistent with the provisions of this Case, apply to mariners with the modification set out in paragraph (2).

• (2) The modification is that, where a mariner is, on account of his being at sea or outside Great Britain or Northern Ireland (as the case requires) by reason of his employment as a mariner, unable to perform an act required to be done either immediately or on the happening of a certain event or within a specified time, he shall be deemed to have complied with that requirement if he performs the act as soon as is reasonably practicable, although after the happening of the event or the expiration of the specified time.

Modification in relation to share fishermen of Part I of the Act and so much of Part VI of the Act as relates to contributions

125

Part I of the Act and so much of Part VI of the Act as relates to contributions shall apply to share fishermen with the modification that—

• (a) employment as a share fisherman shall be employment as a self-employed earner notwithstanding that it is not employment in the United Kingdom;

• (b) as respects a share fisherman being treated as having actually paid Class 2 contributions under section 11(5B) of the Act (class 2 contributions treated as paid) in respect of his employment as a share fisherman, regulation 117(1)(a) and (b) and (2) shall apply as if the share fisherman were a mariner and as if the reference in regulation 117(1) to an employed earner were a reference to a self-employed earner and as if the words “or on behalf, or in respect, of” were omitted;

• (c) for the purposes of entitlement to a contribution-based job seeker’s allowance, the weekly rate of any Class 2 contribution payable , or which is treated as having actually been paid under section 11(5B) of the Act (Class 2 contributions treated as paid), by a share fisherman for any contribution week while he is ordinarily employed as a share fisherman shall, notwithstanding the provisions of section 11(6) of the Act (Class 2 contributions), be £4.30;

• (d) regulations 21, 100 and 108 shall apply to contributions payable at the weekly rate specified in paragraph (c) of this regulation as if references in those regulations to Class 2 contributions included, as may be appropriate, references to Class 2 contributions at that rate;

• (e) regulation 43 shall apply to a share fisherman as if there were included at the end of paragraph (1)(a) of that regulation the words “or is entitled to a contribution-based jobseeker’s allowance or, but for a failure to satisfy the contribution conditions for that benefit, would be so entitled”;

• (f) insofar as Class 4 contributions in respect of the profits or gains of a share fisherman in respect of his employment as such are not collected by the Board under section 16 of the Act (assessment and collection, etc. of Class 4 contributions) regulations 103 to 110 shall apply as if the share fisherman were a person to whom section 18(1)(a) and (b) of the Act applied (Class 4 contributions for persons treated under section 2(2)(b) of the Act as self-employed earners); and

• (g) for the purposes of section 12 of the Act and for the purposes of that section as modified by regulations 63 to 65, where an earner was a share fisherman when the earner became entitled to pay Class 2 contributions, any reference in section 12 to an ordinary contribution, and any reference in those regulations to the weekly applicable rate of a contribution, shall be a reference to the rate of Class 2 contributions prescribed for a share fisherman.

Case D— — Married Women and Widows

Interpretation

126

• (1) In this Case, unless the context otherwise requires—

• “personal death benefit” means any death benefit which, apart from any regulations made under section 73 of the Administration Act (overlapping benefits—general) , is payable to a person otherwise than in respect of another person who is a child or an adult dependant;

• “Personal Injuries Scheme” means any scheme made under the Personal Injuries (Emergency Provisions) Act 1939 or under the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939 ;

• “qualifying widow” has the meaning assigned to it in regulation 127(1);

• “reduced rate” means the rate specified in regulation 131;

• “regulation 91 of the 1975 Regulations” and “regulation 94 of the 1975 Regulations” mean respectively regulation 91 and regulation 94 of the Social Security (Contributions) Regulations 1975 before section 3(1) of the Social Security Pensions Act 1975 (married women and widows) came into force and sections 5(3) and 130(2) of the Social Security Act 1975 (Class 1 reduced rate and married women and widows) were repealed;

• “Service Pensions Instrument” means those provisions and only those provisions of any Royal Warrant, Order in Council or other instrument (not being a 1914–1918 War Injuries Scheme) under which a death or disablement pension (not including a pension calculated by reference to length of service) and allowances for dependants payable with either such pension may be paid out of public funds in respect of any death or disablement, wound, injury or disease due to service in the naval, military or air forces of the Crown or in any nursing service or other auxiliary service of any of those forces or in the Home Guard or in any other organisation established under the control of the Defence Council or formerly established under the control of the Admiralty, the Army Council or the Air Council;

• “1914–1918 War Injuries Scheme” means any scheme made under the Injuries in War (Compensation) Act 1914 or under the Injuries in War Compensation Act 1914 (Session 2) or under any Government scheme for compensation in respect of persons injured in any merchant ship or fishing vessel as a result of hostilities during the 1914–1918 War.

• (2) Where by any provision of this Case notice is required to be or may be given in writing it shall be given on a form approved by the Board or in such other manner, being in writing, as they may accept as sufficient in any case.

Elections by married women and widows

127

• (1) A woman who on 6th April 1977 (the date on which section 3(1) of the Social Security Pensions Act 1975 (married women and widows) came into force) was married or was a widow who satisfied the conditions prescribed in paragraph (8) (“a qualifying widow”) may—

• (a) elect that her liability in respect of primary Class 1 contributions shall be a liability to contribute at the reduced rate; and

• (b) elect that she shall be under no liability to pay Class 2 contributions.

• (2) Any election made for the purpose of paragraph (1)(a) shall be treated as also made for the purpose of paragraph (1)(b) and any election made for the purpose of paragraph (1)(b) shall be treated as also made for the purpose of paragraph (1)(a) and any revocation of an election for the one purpose shall be treated also as a revocation of an election for the other purpose.

• (3) Where a woman has made an election to which this regulation applies—

• (a) any primary Class 1 contributions which are—

• (i) attributable to section 8(1)(a) of the Act, and

• (ii) payable in respect of earnings paid to her or for her benefit in the period during which the election has effect under the following provisions of this Case,

shall be payable at the reduced rate; and

• (b) she shall be under no liability to pay any Class 2 contribution, nor shall she be entitled to pay any such contribution, for any contribution week in that period.

• (4) Subject to regulation 134, no woman shall be entitled to make an election specified in paragraph (1) after 11th May 1977.

• (5) Every election shall be made by notice in writing to the Board and by notice in writing to the Board may be revoked by the woman who made the election.

• (6) Any revocation may be cancelled by notice in writing to the Board before the date upon which the notice of revocation is to have effect, and upon cancellation the revocation shall cease to have effect.

• (7) Every woman who makes an election under this regulation shall furnish such certificates, documents, information and other evidence for the purpose of enabling the Board to consider the validity of the election as the Board may require.

• (8) The conditions referred to in paragraph (1) are that the widow—

• (a) was entitled to—

• (i) widow’s benefit under the Social Security Act 1975,

• (ii) any personal death benefit which was payable to her as a widow under the provisions of Chapter IV of Part II of that Act at a weekly rate which was not less than the basic pension specified for the time being in section 6(1)(a) of the Social Security Pensions Act 1975 (rate of Category A retirement pension),

• (iii) any personal death benefit by way of pension or allowance payable to her as a widow under any Personal Injuries Scheme or Service Pensions Instrument or any 1914–1918 War Injuries Scheme (not being a pension or allowance calculated by reference to the needs of the beneficiary), the rate of which is as set out in head (ii) above, or

• (iv) benefit under section 39(4) of the Social Security Act 1975 (retirement benefits for the aged), other than a Category C retirement pension; and

• (b) was not disentitled to payment of any such benefit by reason of her living with a man, to whom she was not married, as his wife.

Duration of effect of election

128

• (1) Subject to paragraph (2), any election made under regulation 127 shall have effect from and including 6th April 1977 (the date on which section 3(1) of the Social Security Pensions Act 1975 (married women and widows) came into force) until whichever of the following events first occurs after the date of the election, namely—

• (a) the date on which the woman ceases to be married otherwise than by reason of the death of her husband;

• (b) the end of the year in which she ceases to be a qualifying widow;

• (c) the end of any two consecutive years which begin on or after 6th April 1978 and in which the woman who made the election has no earnings in respect of which any primary Class 1 contributions are payable in those years and in which that woman is not at any time a self-employed earner;

• (d) in the case of a revocation which has not been cancelled in accordance with regulation 127(6), the end of the week in which the notice of revocation is given or, if the woman so wishes, the end of any subsequent week in the same year specified in the notice;

• (e) where in any year after 5th April 1982 a payment (“an erroneous payment”) is made by or on behalf of a woman on account of primary Class 1 contributions at the contracted-out rate and the woman wishes to pay contributions at the main primary percentage from the beginning of the year next following that year, the end of the year in respect of which the erroneous payment is made; or

• (f) where—

• (i) in any year after 5th April 1982 a payment is made by or on behalf of a woman on account of primary Class 1 contributions at the non-contracted-out rate, (“an erroneous payment”), or more than one such payment is made,

• (ii) from the time of making that payment or, if there is more than one such payment, the first, to the time at which she notifies the Board in accordance with head (v), no contributions have been paid by her or on her behalf at the reduced rate and no contributions have been payable by her or on her behalf in respect of any contracted-out employment.

• (iii) she has not procured a refund in respect of any erroneous payment,

• (iv) she wishes to pay contributions at the main primary percentage from the date on which the only or first erroneous payment was made, and

• (v) after 5th April 1983 and on or before the 31st December in the next complete calendar year following the end of the year in which any erroneous payment was made, she notifies the Board of her wish to pay contributions at the main primary percentage in accordance with head (iv),

the date on which the only or first erroneous payment was made.

• (2) Where a woman, to whom paragraph (1)(b) applies, remarries or again becomes a qualifying widow before the end of the year in which she ceases to be a qualifying widow, that woman’s election shall, notwithstanding that sub-paragraph, but without prejudice to the application of paragraph (1)(c), (d), (e) or (f), continue to have effect from the end of that year.

Continuation of elections under regulation 91 of the 1975 Regulations

129

Where, but for regulation 91 of the 1975 Regulations ceasing to have effect on 6th April 1977 (the date on which section 130(2) of the Social Security Act 1975 was repealed) an election made under that regulation before that date would have continued to have effect on that date, that election shall be treated as made under regulation 127 and this Case shall apply accordingly.

Continuation of elections on widowhood

130

• (1) If on 6th April 1977 (the date on which section 3(1) of the Social Security Pensions Act 1975 came into force) a woman—

• (a) was married and subsequently becomes a widow; or

• (b) was a widow and subsequently remarries and again becomes a widow,

paragraph (2) applies to her.

• (2) Where this paragraph applies to a woman any election—

• (a) which she had made under regulation 127 before the death of the husband which renders a widow; or

• (b) which she is, by virtue of regulation 129, treated as having made under regulation 127 before that death;

and which is still effective at the time of the husband’s death, shall, subject to paragraphs (4) and (5) and notwithstanding regulation 128, continue to have effect until the end of the appropriate period.

• (3) For the purposes of this regulation the end of the appropriate period is—

• (a) the earliest of—

• (i) the end of the second year specified in regulation 128(1)(c),

• (ii) the end of the period specified in regulation 128(1)(d) or (e), or

• (iii) the date specified in regulation 128(1)(f); or

• (b) subject to sub-paragraph (a) and paragraphs (4) and (5)—

• (i) where the husband’s death occurs before 1st October in any year, the end of that year,

• (ii) where the husband’s death occurs after 30th September in any year, the end of the year next following that in which the death occurs.

• (4) Subject to regulation 128(1)(c), (d), (e) and (f) and to paragraph (5), if at the end of the year specified in head (i) or head (ii) of paragraph (3)(b) there is pending a claim or application made by or on behalf of the woman as a widow within 182 days (including Sundays) of her husband’s death for any benefit specified in head (i) or (iv) or, irrespective of its rate, in head (ii) or (iii) of regulation 127(8)(a), the end of the appropriate period shall be the end of the year in which the claim or application is determined.

• (5) If at the end of the year specified in head (i) or (ii) of paragraph (3)(b) or, as the case may be, in paragraph (4) the woman is a qualifying widow or married, the election shall continue to have effect, unless she is then a person to whom regulation 128(1)(c), (d), (e) or (f) applies.

Reduced rate

131

... The reduced rate of contribution for the purposes of section 19(4) of the Act (power to regulate liability in respect of certain married women and widows) in respect of so much of a married woman’s liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act shall be 1.85%.

Class 3 contributions

132

A woman who has made, or is under the regulations 126 to 131 treated as having made, an election under regulation 127 shall be precluded from paying Class 3 contributions for any year in respect of the whole of which that election has effect.

Certificates of election

133

• (1) As represents any election made, or by virtue of regulation 129 as treated as made, under regulation 127—

• (a) where a woman makes an election under regulation 127, the Board shall issue without charge, a certificate of election (“a certificate”) to her;

• (b) where a woman is treated as making such an election, the Board shall, on application without charge, issue a certificate to her; and

• (c) the certificate shall remain the property of the Board.

• (2) A woman to whom a certificate has been issued shall be responsible for its custody unless and until it is delivered to a secondary contributor or returned to the Board.

• (3) A woman in respect of whom an election has effect in accordance with regulations 126 to 132 shall, if any primary Class 1 contribution is payable by her or on her behalf, immediately deliver to the secondary contributor a certificate which is currently in force in respect of her and upon the delivery of the certificate, the secondary contributor shall become responsible for its custody unless and until it is delivered again to the woman or to the Board.

• (4) Where a certificate has ceased to be in force, the woman in respect of whom the certificate was issued shall immediately return it to the Board and for that purpose, if at the time when the certificate ceases to be in force it is in the custody of a secondary contributor, that contributor shall immediately return it to the woman.

• (5) The Board may at any time require the person for the time being responsible for the custody of a certificate to return it to the Board, and if at that time the election to which that certificate relates continues to have effect, the Board shall issue to that person a replacement certificate.

• (6) Where a woman in respect of whom an election has effect has more than one employed earner’s employment the Board shall issue to her without charge, on her application, such number of certificates as will enable her to comply with the requirements of paragraph (3) in relation to each secondary contributor.

• (7) Where a certificate has been lost or destroyed the person responsible for its custody shall inform the Board of that loss or destruction.

• (8) When a woman gives notice in writing to the Board that she revokes an election she shall—

• (a) if the certificate is with a secondary contributor, recover it from him; and

• (b) deliver the certificate to the Board.

• (9) Where a secondary contributor holds a certificate and—

• (a) is informed by the woman to whom it was issued that she intends to revoke her election and is requested to return the certificate to her so that she may return it to the Board; or

• (b) the employment by him of the woman to whom the certificate was issued has terminated,

he shall immediately return the certificate to her.

• (10) Where under the foregoing provisions of this Case an election has been made by a woman to pay at the reduced rate in respect of so much of her liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act and that election ceases to have effect, it shall be the duty of that woman to inform the secondary contributor accordingly.

• (11) Any certificate issued for the purpose of an election made or deemed to have been made under the regulation 91 of the 1975 Regulations shall, if by virtue of regulation 124 the election is treated as made under regulation 127, continue in force for the purposes of that regulation.

Special transitional provisions consequent upon passing of the Social Security Pensions Act 1975

134

• (1) Any woman to whom this regulation applies—

• (a) shall, in respect of so much of her liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act, be liable to pay those contributions at the reduced rate; and

• (b) shall not be liable to pay any Class 2 contribution which, apart from the provisions of this paragraph, she would be liable to pay.

• (2) Subject to paragraphs (3) to (7), this regulation applies to any woman—

• (a) to whom, before 6th April 1977 (the date on which section 3(1) of the Social Security Pensions Act 1975 came into force and sections 5(3) and 130(2) of the Social Security Act 1975 were repealed), the provisions of section 5(3) of the Social Security Act 1975 or of regulation 94 of the 1975 Regulations (newly widowed woman) applied and to whom those provisions would have continued to apply but for those provisions having been repealed or, as the case may be, having ceased to have effect on that date;

• (b) who, not being a person to whom regulation 130 applies—

• (i) on 6th April 1977 was a married woman and became a widow during the period from and including that date to 6th April 1978, or

• (ii) on 6th April 1977 was a qualifying widow, remarried after that date and again became a widow during that period; or

• (c) who on 6th April 1977 was married or a qualifying widow and had attained the age of 59.

• (3) In the case of a woman specified in paragraph (2)(a) or (b), the provisions of paragraph (1) shall, subject to the provisions of paragraphs (4) and (5), apply only during the period which—

• (a) in the case of a woman specified in paragraph (2)(a)—

• (i) began at the beginning of the year in which section 3(1) came into force; and

• (ii) ended at the end of that year;

• (b) in the case of a woman specified in paragraph (2)(b)—

• (i) began on the date on which that woman became or, as the case may be, again became a widow, and

• (ii) ends at the end of whichever of the two periods specified in regulation 130(2)(b) is appropriate in her case in so far as that regulation relates to the date of the death of the husband.

• (4) In the case of a woman to whom paragraph (3)(a) or (b) applies, those sub-paragraphs shall be subject to regulation 130(4) and paragraph (5) below with the modification that—

• (a) in regulation 130(4), the reference to sub-paragraphs (d) and (e) of regulation 128(1) shall be omitted;

• (b) in so far as the provisions of regulation 128(1)(c) are incorporated in regulation 130(4) as modified for the purposes of this regulation, references in regulation 128(1)(c) to any election made under regulation 127 and to a woman who made the election shall respectively be construed as references to the application of paragraph (1) and to the woman to whom that paragraph applies.

• (5) Any woman—

• (a) who by virtue of paragraph (1)—

• (i) was, in respect of so much of her liability for primary Class 1 contributions as is attributable to section 8(1)(a) of the Act, liable to pay that contribution at the reduced rate, or

• (ii) was not liable to pay any Class 2 contribution which apart from the provisions of that paragraph she would have been liable to pay; but

• (b) to whom by virtue of paragraphs (2) to (4), paragraph (1) ceases so to apply; and

• (c) who has not, in relation to the application of paragraph (1), given the notice prescribed in paragraph (7),

may, subject to the conditions prescribed in paragraph (6), make an election under and in accordance with regulation 127, notwithstanding that she has not done so before the date prescribed in that regulation, and regulations 126 to 133 shall apply accordingly from the end of the year in which paragraph (1) ceases to apply to her.

• (6) The conditions referred to in paragraph (5) are that the woman—

• (a) shall make the election not later than 11th May next following the end of the year in which paragraph (1) ceases to apply to her; and

• (b) is, at the beginning of the year next following the year in which paragraph (1) so ceases to apply, married or a qualifying widow.

• (7) Any woman to whom, by virtue of paragraph (2)(a) or (b), paragraph (1) applies may give notice in writing to the Board that she does not wish paragraph (1) to apply to her and upon the giving of such notice it shall accordingly cease to apply.

Deemed election of married women and widows excepted from contribution liability under the National Insurance Act 1965

135

Where immediately before 6th April 1975 there was, or is deemed to have been, in issue a current certificate of exception under regulation 9(3) or (4A) of the National Insurance (Contributions) Regulations 1969 (exception for certain widows), or there was current an election under regulation 2(1)(a) of the National Insurance (Married Women) Regulations 1973 (married women who are employed persons), or a women then was, or but for any exception under or by virtue of another provision of the National Insurance Act 1965 would have been, excepted under regulation 3(1)(a) of the 1973 Regulations (married women who are self-employed persons) from liability for contributions as a self-employed person under that Act and in any of these cases on that day the woman is a widow or, as the case may be, a married woman, that woman shall be deemed to have made an election under regulation 91 of the 1975 Regulations.

Special transitional provisions regarding deemed elections

136

• (1) If, under regulation 135 a woman is deemed to have made an election under regulation 91 of the 1975 Regulations, this regulation applies.

• (2) Before the woman first becomes liable to pay a primary Class 1 contribution she may revoke any such election by notice in writing given to the Board and, if she so specified in that notice, the revocation shall have effect from and including the beginning of the year in which the notice is given.

• (3) If no notice of revocation is given and—

• (a) in the first year (not being more than 2 years after 6th April 1978) in which the woman becomes liable to pay primary Class 1 contributions—

• (i) she shall be entitled to choose whether with effect from the beginning of that year, to pay such contributions at the main primary percentage or at the reduced rate,

• (ii) she shall notify any secondary contributor whether he is to pay such contributions on her behalf at the main primary percentage or the reduced rate, and

• (iii) such secondary contributor shall pay those contributions in accordance with that notification until the woman notifies him to the contrary in accordance with the provisions of regulation 133(10);

• (b) in that first year (not being more than 2 years after 6th April 1978) any primary Class 1 contribution at the standard rate is paid by or on behalf of the woman, unless it is shown to the satisfaction of the Board that the woman did not intend, by the making of that payment, to revoke the election she shall be deemed to have revoked the election.

Application of regulations 126 to 134 to elections and revocation of elections deemed made under regulations 135 and 136

137