60After subsection (5) of section 21 of that Act (contribution conditions) there shall be inserted the following subsection—
“(5A)Where primary Class 1 contributions have been paid or treated as paid on any part of a person’s earnings, the following provisions, namely—
(a)subsection (5)(c) above;
(b)sections 22(1)(a) and (3)(a), 23(3)(a), 24(2)(a), 44(6)(a) and 45A(1)(a) below; and
(c)paragraphs 2(4)(a) and (5)(a), 4(2)(a), 5(2)(b) and (4)(a) and 7(4)(a) of Schedule 3 to this Act,
shall have effect as if such contributions had been paid or treated as paid on so much of the earnings as did not exceed the upper earnings limit.”
Commencement Information
I1Sch. 7 para. 60 in force at 6.4.1999 by S.I. 1999/418, art. 2(2)(3)(a)