Paragraph 1
Subject to sub-paragraphs (2) to (5) and paragraphs 2, 3 and 4, where immediately before 3rd February 1998 contributions remained to be paid under regulation 26 of the 1976 Regulations (contributions payable by “Method l”), they are to continue to be paid at the rate at which, and until the end of the period during which, they were then payable; and during any period of contribution for a current period under regulation C9 or C10 they are to be paid direct to the Secretary of State.
Subject to sub-paragraphs (3) to (5), the person paying the contributions may at any time elect to pay them at a higher rate.
The higher rate must be an integral percentage, not in any case exceeding 9, of the person’s contributable salary.
If he is paying other additional contributions under Part C, or towards the provision of a pension otherwise than under these Regulations, sub-paragraph (3) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those other contributions.
An election under this paragraph—
must be made by giving written notice to the Secretary of State, and
has effect only if the Secretary of State notifies the person in writing that it has been accepted and, if the Secretary of State does so, has effect from the beginning of the month following the month in which he gives such notification.