1.—(1) In section 4, for subsection (3) (persons liable to pay Class 1 contributions) substitute the following subsection—
“(3) The primary and secondary contributions referred to in subsection (2) above are payable as follows—
(a)the primary contribution shall be the liability of the earner; and
(b)the secondary contribution shall be the liability of the secondary contributor,
but nothing in this subsection shall prejudice the provisions of paragraph 3 of Schedule 1 to this Act relating to the manner in which the earner’s liability falls to be discharged.”.
(2) In subsection (6C) of that section (amount of secondary Class 1 contribution), for “the amount of a secondary Class 1 contribution” substitute “where a secondary Class 1 contribution is payable, the amount of that contribution”.
2. In section 7A(3) (late paid Class 2 contributions)—
(a)omit “Class 2” in each place where it occurs;
(b)for “from the week” substitute “beginning with the week”; and
(c)for “to the day” substitute “and ending with the day”.
3. In section 8(2C) (late paid Class 3 contributions), for “any amount” substitute “any other amount”.
4. In section 9 (Class 4 contributions recoverable under Tax Acts)—
(a)in subsection (1), after “payable”, where first occurring, insert “for any tax year”;
(b)in that subsection, for the words from “any year” to “1975” substitute “the year of assessment corresponding to that tax year”; and
(c)after that subsection insert the following paragraph—
“For the purposes of this section the year of assessment which corresponds to a tax year is the year of assessment (within the meaning of the Tax Acts) which consists of the same period as that tax year.”.
5. In section 12(1) (contributory benefits), for paragraph (d) substitute the following paragraph—
“(d)maternity allowance (with increase for adult dependants)”.
6. In section 13(5) (earnings factors) as it has effect in relation to tax years before 1987—88, for “shall be derived” substitute “may be derived”.
7. In section 18(4) (unemployment benefit), for “for regulations” substitute “of regulations”.
8. In section 24 (widow’s payment), as substituted by the 1986 Order, add the following subsection at the end—
“(3) A widow’s payment is payable only in cases where the husband dies after the coming into operation of Article 37 of the Social Security (Northern Ireland) Order 1986.”.
9. In section 30(6)(b) (amendment of provisions relating to earnings after retirement age), for “36(5)” substitute “36(8)”.
10. In section 48(3)(a) (sequence in which certain reductions of Category A pensions are to be made), for “45(3)” substitute “45(2A)”.
11. In section 57(4) (90 day waiting period for disablement benefit), for “Disablement benefit shall not be available to a person” substitute “A person shall not be entitled to disablement benefit”.
12. In section 59A(1), at the end of paragraph (a) add “and”.
13. In section 106(1)(a) (review of decisions of Attendance Allowance Board), for “paragraph or paragraph (b) below” substitute “subsection”.
14. In Schedule 3 (contribution conditions for entitlement to benefit), in paragraph 8 (satisfaction in early years), in sub-paragraph (1), after “short-term benefit” insert “or a widow’s payment”.
15. In sub-paragraph (5) of paragraph 2 of Schedule 12 (constitution of medical appeal tribunals), for “to the panel mentioned in sub-paragraph (4)” substitute “chairman of a tribunal under sub-paragraph (4)(a)”.
16. In Schedule 17 (glossary of expressions), in the definition of “week” omit “midnight between Saturday and”.