Schedule 10: Interest on late payment of levies Section 135: Additional Class 3 contributions
450.Section 135 enables individuals who reach State Pension age between 6 April 2008 and 5 April 2015 to buy up to an additional 6 years of voluntary Class 3 National Insurance contributions for tax years from 1975-76, providing they already have 20 existing qualifying years. A qualifying year for these purposes is one in which a person has paid, or been credited with, National Insurance contributions of a relevant class; it includes any years during which a person was precluded from regular employment by responsibilities at home. The amendments made by this section will come into force on 6th April 2009.