77.—(1) After subsection (2) of section 142 (destination of contributions) there shall be inserted the following subsection—
“(2A) References in subsections (1) and (2) above to contributions include references to payments on account of contributions made in accordance with regulations under section 3(5) of the Contributions and Benefits Act (payments on account of directors' contributions).”.
(2) After subsection (4) of that section there shall be inserted the following subsection—
“(4A) The sums recovered by the Department under regulations made under paragraph 7A, 7B or 7C of Schedule 1 to the Contributions and Benefits Act in respect of interest or penalties shall be paid into the National Insurance Fund.”.
(3) In subsection (5)(b) of that section, for the words “those contributions” there shall be substituted the words “primary Class 1 contributions”.
(4) In subsection (8)(b) of that section, after the words “paragraph (c)” there shall be inserted the words “or (ca)”.