I was considering POA's for someone born in Jan 1954 and the initial thought was "he was 65 in Jan 2019 so C2NIC's stop then and he's excepted C4NIC for 19-20". Then I had a think & double checked his state pension age, and it came out as May 2019, so on the face of it he:
- pays C2NIC's until May 19 [SSCBA 11 (7)(b)]; and
- was not of pensionable age at 6/4/19 so remains liable to C4NIC's for the whole of 19-20 [SSCBA 17 & SI 2001/1004 91].
Time to redo the calculations I think, or have I missed something? I don't think I have but just checking the hive mind.