[61A Contributions paid in error]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[61A  Contributions paid in error]

[(1)     This section applies in the case of any individual if—

(a)     the individual has paid amounts by way of primary Class 1 contributions which, because the individual was not an employed earner, were paid in error, and

(b)     prescribed conditions are satisfied.

(2)     Regulations may, where—

(a)     this section applies in the case of any individual, and

(b)     the [Inland Revenue are] of the opinion that it is appropriate for the regulations to apply to the individual,

provide for entitlement to, and the amount of, additional pension to be determined as if the individual had been an employed earner and, accordingly,

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