40.—(1) In subsection (5) of section 10 (Class 1A contributions), for the words from “for secondary” to “earnings bracket” there shall be substituted the words “specified as the secondary percentage in section 9(2) above”.
(2) After subsection (8) of that section there shall be inserted the following subsection—
“(8A) No Class 1A contribution shall be payable in respect of the making available of a car, or the provision of fuel, if a Class 1B contribution is payable in respect of it.”.