4. At the end of regulation 8 (earnings periods for directors) add—
“(7) If a full gender recognition certificate is issued under the Gender Recognition Act 2004 to a person aged at least 60 but not more than 64—
(a)whose gender before its issue was female; and
(b)whose acquired gender is male;
the periods in the year of issue respectively falling before and after its issue shall be treated, for the purpose of computing liability for primary Class 1 contributions, as separate earnings periods.”.