Paragraph 2
(1)
The contribution period must be one of not less than one year, and begins on the first day of the month following the expiry of a period of one month from the date of acceptance of the election by the Scottish Ministers.
(2)
The contribution period and the past period must be such that A + B does not exceed 15 per cent of his or her contributable salary for the time being, where–
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A is the rate at which the additional contributions are payable; and
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B is the rate at which he or she pays other contributions under Part C (except any treated as employer’s contributions) or towards the provision of a pension otherwise than under these Regulations.