2(1)In section 4 of the principal Act, for subsection (3) (persons liable to pay Class 1 contributions) there shall be substituted the following—
“(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 words “the amount of a secondary Class 1 contribution” there shall be substituted the words “where a secondary Class 1 contribution is payable, the amount of that contribution”.