NIM25010 - Class 3 NICs:
Restrictions on the right to pay: precluded Class 3 NICs:
qualification to circumstances in NIM25007, NIM25008 and
NIM25009
Regulation 49(1)(a), (b) and (c) and (2) Social Security
(Contributions) Regulations 2001
NIM25007
,
NIM25008 and
NIM25009 set out three circumstances in
which a person is precluded from paying Class 3 NICs. But a person
is still entitled to pay in any of those circumstances if it would
enable them to satisfy:
- the first contribution condition for:
- basic State Pension (where the individual reaches
State Pension age before 6 April 2010); or
- widowed parent’s allowance (formerly widowed
mother’s allowance up to April 2001); or
- bereavement allowance (formerly widow’s
pension up to April 2001)
- the contribution condition for:
- bereavement payment (formerly widow’s
payment up to April 2001)
so long as, in either case, they haven’t satisfied that
condition at the start of the tax year for which they are paying.
For details of the above contribution conditions, see
NIM25011.
