The Social Security (Contributions Credits for Parents and Carers) Regulations 2010
Section 23A (contributions credits for relevant parents and carers) of the Social Security Contributions and Benefits Act 1992 (c. 4) was inserted by section 3 of the Pensions Act 2007 (c. 22). It provides that a contributor to whom the section applies shall be credited with a Class 3 national insurance contribution for each week falling after 6th April 2010 in respect of which the contributor was a relevant carer.