Paragraph 16 Family benefit contributions

(1)

Any contributions paid under paragraphs 3, 4, 10, 13A or 13D of Schedule 6 to TPR 1997 are to be treated for the purposes of Schedules 9 and 10 as paid under Part 1 of Schedule 5.

(2)

Any election made under the provisions of Schedule 6 to TPR 1997 specified in sub-paragraph (3) is to be treated for the purpose of Part 2 of Schedule 5 as an election to pay family benefit contributions by monthly instalments.

(3)

The provisions of Schedule 6 to TPR 1997 are—

(a)

paragraph 3;

(b)

paragraph 4;

(c)

paragraph 10 where the election is to pay family benefit contributions by Method A;

(d)

paragraphs 13A and 13D where the election is to pay family benefit contributions by Method 1.

(4)

Where the person making the election (P) would have been a member (as defined in paragraph 1 of Schedule 6 to TPR 1997), if Schedule 6 to TPR 1997 had been in force at the date of the election, and wishes to pay contributions by monthly instalments P may state in the notice of election that P wishes contributions to be calculated on the basis in paragraph 6(1) and (2) of Schedule 6 to TPR 1997 rather than by Method 1.