Related Commentary  Related HMRC Manuals

12(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” ).

12(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 paid the contribution in the contribution year.

12(3)  Subject to subsections (4) and (6) below, in any case where–

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