Regulation 13
In regulation 52A (return of contributions paid in excess of maxima prescribed in regulation 21)—
(a)
in paragraph (3), for “payment of contributions” substitute “contributions actually paid by the earner”;
(b)
in paragraph (5)(c), for “;” substitute “.”;
(c)
omit paragraphs (5)(d) and (e); and
(d)
omit paragraphs (6) to (8).