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UK Law Reference
All sections of National Insurance Contributions (Reduction in Rates) Act 2023
2023 c. 57, s.3

Section 3 — Removal of requirement to pay Class 2 contributions

Extent: E+W+S+N.I.

This version in force from 2023-12-18

Snapshot: 2026-08-24

Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .

(1) In section 11 of the Social Security Contributions and Benefits Act 1992 (Class 2 contributions)—

(a) omit subsection (2),

(b) in subsection (4), omit paragraph (a),

(c) omit subsection (5),

(d) in subsection (5A), omit the words from “but” to the end,

(e) in subsection (5B), omit “under subsection (2)”, and

(f) in subsection (8), for “subsections (2) and” substitute “subsection”.

(2) In section 11 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Class 2 contributions)—

(a) omit subsection (2),

(b) in subsection (4), omit paragraph (a),

(c) omit subsection (5),

(d) in subsection (5A), omit the words from “but” to the end,

(e) in subsection (5B), omit “under subsection (2)”, and

(f) in subsection (8), for “subsections (2) and” substitute “subsection”.

(3) The amendments made by this section come into force on 6 April 2024.