Related Commentary  

51(1)  Where contributions (other than Class 1A, Class 1B or Class 4 contributions) are paid which are of the wrong class, or at the wrong rate, or of the wrong amount, HMRC may treat them as paid on account of contributions properly payable under the Act.

51(2)  Where the whole or any part of a Class 1A contribution or a Class 1B contribution falls to be returned by HMRC to any person under regulation 52 or 52A or any part of a Class 1A contribution falls to be repaid by HMRC to any person under regulation 55(1), or regulation 55A, HMRC may treat

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