# Social Security Act 1998, Paragraph 60


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.”

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Source: https://www.legislation.gov.uk/ukpga/1998/14/schedule/7/paragraph/60 (the official version)
Page: https://openlegislation.uk/social-security-act-1998/schedule-7/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.