Paragraph 15 Employment not pensionable; contributions not paid

For the purposes of regulation 8 (employment not pensionable: contributions not paid) a demand made on or after 1st April 2008 under regulation C18(2) of TPR 1997 in respect of contributions of any of the kinds referred to in regulation C18(1)(a) of TPR 1997 is treated as a demand made under regulation 28(5) in respect of contributions of a kind referred to in regulation 28(3)(a).