Paragraph 86
Northern Ireland
Paragraph 1 of Schedule 1 (supplementary provisions relating to contributions) is amended in accordance with sub-paragraphs (2) to (5).
For “earnings threshold” (wherever occurring) substitute “ secondary threshold ”.
For “lower earnings limit” (wherever occurring) substitute “ primary threshold ”.
Omit sub-paragraphs (4) and (5).
After sub-paragraph (9) add—
“(10)In relation to earners paid otherwise than weekly, any reference in this paragraph to—
(a)the primary or the secondary threshold, or
(b)the upper earnings limit,
shall be construed as a reference to the equivalent of that threshold or limit prescribed under section 5(4) above.”
In paragraph 6 of that Schedule—
in sub-paragraph (5), for “section 155A” substitute “ section 4A, 155A ”; and
in sub-paragraph (6), after “relating” insert “ to relevant payments or benefits within the meaning of section 4A above or (as the case may be) ”.