136 Additional Class 3 contributions (Northern Ireland)
Pensions Act 2008 (2008 c 30) | Legislation

136  Additional Class 3 contributions (Northern Ireland)

(1)     The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c 7) is amended as follows.

(2)     After section 13 insert—

“13A Right to pay additional Class 3 contributions in certain cases

(1)     An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and to the following provisions of this section, to pay Class 3 contributions in respect of a missing year.

(2)     A missing year is a tax year not earlier than 1975–76 in respect of which the person would under regulations under section 13 be entitled to pay Class 3 contributions but for a limit on the time within which contributions may be paid in respect of that year.

(3)     A person is not entitled to pay contributions in respect of more than 6 tax years under this section.

(4)     A person is not entitled

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