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Amendments are not highlighted in legislation amended before 2012. We are working on it.
Formal Consolidation |  1993 RevEd
Deferment of payment of small contributions
9.  Notwithstanding regulation 6, where the amount of additional contributions payable for any relevant year —
(a)is less than one dollar, it shall be disregarded; or
(b)is less than such amount as the Board may determine, payment of the additional contributions may be deferred till the end of the year immediately following the relevant year or such other later time as the Board may allow.
Informal Consolidation | Amended S 13/2003
Contributions paid in excess
9.—(1)  Subject to paragraphs (2) and (3), where the Board is satisfied that the amount of contributions for any relevant year recomputed in accordance with regulation 5 is less than the amount of contributions already paid for that year, the Board may —
(a)treat the amount of contributions paid in excess as payment towards any future contributions which he is liable to pay; or
(b)refund the amount of contributions paid in excess and interest thereon to the self-employed person if he applies in writing for such refund within one year of the date of issue of the notice of computation.
(2)  Where the self-employed person has not made an application for refund under paragraph (1)(b) within the time specified therein or if any amount is due to the Fund, the Board may retain the whole or any part of the amount of contributions paid in excess and set them off against any contributions or interest thereon as is due or may become due.
(3)  The Board may require any person who claims to be entitled to any refund under this regulation or to have paid any excess contributions to the Fund to furnish such information to the Board as may be necessary.