Before April 1993, flat rate National Insurance contributions payable by the self-employed (Class 2) or paid on a voluntary basis (Class 3) could be made by affixing a stamp of appropriate value to a contribution card in respect of each contribution week. Since then, it has been possible to:
	make a payment of the amount of contributions specified in a written notice issued within 14 days of the end of the quarter in question; or
	pay by direct debit.
Adhesive stamps ceased to be sold by the Post Office soon afterwards, and could not therefore be used as a method of paying National Insurance contributions. The references in paragraph 8(2) and (3) of Schedule 1 are therefore redundant.
Parts VI and VII of Schedule 13 also include repeals consequential on section 81 and Schedule 11.
Commentary Commentary Background