Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Refunds) Regulations, 2002

• Jurisdiction: Ireland

The Minister for Social, Community and Family Affairs, in exercise of the powers conferred on him by sections 4 (as amended by section 12 of the Social Welfare (Miscellaneous Provisions Act, 2002 (No. 8 of 2002) ) and 29B (inserted by section 23 of the Social Welfare Act, 2000 (No. 4 of 2000) ) of the Social Welfare (Consolidation) Act, 1993 (No. 27 of 1993), hereby makes the following Regulations:-
	Citation and construction.	1. (1) These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Refunds) Regulations, 2002.
(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 to 2001 shall be construed together as one and may be cited as the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 to 2002.
	Definitions.	2. In these Regulations, “the Principal Regulations” means the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 ( S.I. No. 312 of 1996 ) .
	Refund of contributions.	3. The Principal Regulations are amended by substituting the following for article 72B (inserted by article 3 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 3) (Refunds) Regulations, 2001 ( S.I. No. 133 of 2001 ) ) :
“Refund of contribution - maintenance arrangmements. 72B. (1) In this article - ‘aggregate income’ in relation to an insured person means his or her reckonable earnings or reckonable income within the meaning of section 22 (1) (d) or the aggregate of both; ‘maintenance’ means a payment made under or pursuant to a maintenance arrangement within the meaning of section 1025 of the Taxes Consolidation Act, 1997 (No. 39 of 1997) relating to marriage for the benefit of the other party to the marriage, unless section 1026 of that Act applies in respect of such a payment; ‘reckonable income’ in relation to a self-employed contributor or an optional contributor has the meaning assigned in section 2 (1). (2) Subject to these Regulations where in any contribution year commencing on or after the 6th day of April, 2001, an employment contribution, self-employment contribution, optional contribution or voluntary contribution is paid by an insured person and that person has also paid maintenance in that contribution year, an amount, calculated in accordance with this article, of such contribution as was paid in respect of that portion of the insured person's income which was paid in maintenance, may be returned to him or her if application to that effect is made in writing to the Minister within such time as he or she may determine. (3) Subject to sub-article (5), in the case of an employed contributor or a voluntary contributor the amount of contribution to be returned under sub-article (2) shall be determined as follows: (a) where an insured person's aggregate income in that contribution year is less than or equal to the amount specified in section 10 (1) (c), the amount of contribution to be returned shall be calculated in accordance with the formula: M × R, or (b) where an insured person's aggregate income in that contribution year exceeds the amount specified in section 10 (1) (c) but when reduced by the amount of...