Regulation 6 Prescribed modifications and exceptions

The modification prescribed by this regulation is that, where the earner is a woman who has made an election under regulation 100 of the principal Regulations^f1 (elections by married women and widows for liability to pay primary Class 1 contributions at the reduced rate) and that election has not ceased to have effect, section 6A(2) has effect as if the primary Class 1 contribution there referred to had been paid at the reduced rate.