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5. In regulation C2, after paragraph (1) there shall be inserted the following paragraph:–
“(1A) A teacher who has made an election under regulation C1A(1) shall, in addition to the contributions referred to in paragraph (1), pay contributions of the required percentage of the difference between the teacher’s actual contributable salary and the contributable salary at the rate referred to in regulation C1A(4) to the extent that such contributions are not paid by any employer referred to in regulation G9A under an election mentioned in that regulation.”.
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