The Social Security (Contributions) Amendment (No. 3) Regulations 1990
These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”). Regulation 2 inserts a new regulation 26A into the principal Regulations, which provides for the return of Class 2 contributions paid by self-employed earners whose earnings are less than the small earnings exception amount specified in section 7(5) of the Social Security Act 1975 (c. 14)