41. After subsection (3) of section 14 (restriction on right to pay Class 3 contributions) there shall be added the following subsection—
“(4) Where primary Class 1 contributions have been paid or treated as paid on any part of a person’s earnings, subsection (1)(a) above shall have effect as if such contributions had been paid or treated as paid on so much of those earnings as did not exceed the upper earnings limit.”.