12 Late paid Class 2 contributions
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

12  Late paid Class 2 contributions

(1)     This section applies to any Class 2 contribution [under section 11(6)] paid in respect of a week falling within a tax year (“the contribution year”) earlier than the tax year in which it is paid (“the payment year”).

(2)     Subject to subsections (3) [and (4)] below, the amount of a contribution to which this section applies shall be the amount which the earner would have had to pay if he had

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