Social Welfare Act, 1997
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Collection and refund of contributions. |
33.—(1) Section 20 of the Principal Act is hereby amended by— | |
(a) the substitution in subsection (1) for “18 (1) (b) and (c)” of “18 (1) (a), (b) and (c)”, and | ||
(b) the substitution in subsection (4) for “Self-employment contributions payable” of “Other than in the case of such class or classes of self-employed contributors as may be prescribed, self-employment contributions payable”. | ||
(2) Section 29 of the Principal Act is hereby amended by the insertion after subsection (6) of the following subsection: | ||
“(7) Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in the regulations, of so much of any self-employment contribution paid by a self-employed contributor or a voluntary contribution paid under section 23 by a voluntary contributor, who— | ||
(a) had attained the age of 56 years on the 6th day of April, 1988, and | ||
(b) became a self-employed contributor within the meaning of section 17 on or after the 6th day of April, 1988, | ||
as may be determined in accordance with the regulations to have been paid in respect of old age (contributory) pension.”. | ||
(3) The Principal Act is hereby amended by the insertion after section 29 of the following section: | ||
“Return of employment contributions. | ||
29A.—Regulations shall provide for the return, subject to any conditions, restrictions and deductions specified in regulations, of so much of any employment contribution, as may be prescribed, paid by virtue of section 10(1)(d), in respect of a master or a seaman (within the meaning of section 742 of the Merchant Shipping Act, 1894 ), in respect of his or her employment on such class or classes of vessel as may be prescribed.”. |