The Social Security (Contributions) (Amendment No. 3)Regulations 2000
These Regulations prescribe circumstances in which section 19A(1) of the Social Security Contributions and Benefits Act 1992, is not to apply. That provision prevents refunds being made in respect of Class 1, 1A and 1B contributions, which have been paid due to an error as to the employment status of the earner, more than two years after the payment of relevant earnings except in prescribed circumstances.