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Paragraph 60 I1

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

After subsection (5) of section 21 of that Act (contribution conditions) there shall be inserted the following subsection—

“(5A)

Where primary Class 1 contributions have been paid or treated as paid on any part of a person’s earnings, the following provisions, namely—

(a)

subsection (5)(c) above;

(b)

sections 22(1)(a) and (3)(a), 23(3)(a), 24(2)(a), 44(6)(a) and 45A(1)(a) below; and

(c)

paragraphs 2(4)(a) and (5)(a), 4(2)(a), 5(2)(b) and (4)(a) and 7(4)(a) of Schedule 3 to this Act,

shall have effect as if such contributions had been paid or treated as paid on so much of the earnings as did not exceed the upper earnings limit.”

Annotations

Commencement

I1

Sch. 7 para. 60 in force at 6.4.1999 by S.I. 1999/418, art. 2(2)(3)(a)