Paragraph 1
Subject to sub-paragraphs (2) to (5) and paragraphs 2 and 3, where immediately before 1st November 1988 contributions remained to be paid under regulation 26 of the 1976 Regulations (contributions payable by “Method 1”), 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 C8 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 his contributable salary.
If he is paying other additional contributions under Part C, 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 from the next anniversary of the date from which the contributions became payable at the previous rate.