4(1)In section 85 of the 1968 Act (which gives allowances in respect of certain contributions), after subsection (3) there shall be inserted—
“(3A)References in this section, and in Schedule 9 to this Act, to a trade shall be construed as including references to a profession or vocation.”
(2)This paragraph shall have effect in relation to contributions made on or after the day on which this Act is passed.