(1)Subsection (4) of section 163 of the Administration Act (general financial arrangements) shall have effect, and shall be deemed always to have had effect, as if—
(a)for the words “a secondary contributor” there were substituted the words “any person”; and
(b)after the words “any secondary Class 1 contributions” there were inserted the words “, or any Class 1A contributions,”.
(2)Subsection (2) of section 1 of the [1977 c. 5.] Social Security (Miscellaneous Provisions) Act 1977 (from which subsection (4) of section 163 is derived) shall be deemed to have had effect with the same amendments as from the commencement of the [1991 c. 42.] Social Security (Contributions) Act 1991.