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Paragraph 32

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Schedule 1 (supplementary provisions relating to contributions) is amended as follows.

(2)

In paragraph 1—

(a)

in sub-paragraph (2)(a), after “in respect of the aggregated earnings” insert “ attributable to section 8(1)(a) above ”, and

(b)

in sub-paragraph (3)—

(i)

after “amount of the primary Class 1 contribution” insert “ attributable to section 8(1)(a) above ”, and

(ii)

for “rate of primary Class 1 contributions” (in each place) substitute “ main primary percentage ”.

(3)

In paragraph 3(1), after “primary contribution” insert “ or a prescribed part of the earner’s primary contribution ”.