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14.—(1) In this regulation—
“relevant legislation” means legislation relating to purposes mentioned in section 4C(2)(b) to (e) of the Social Security Contributions and Benefits Act 1992 (“the Act”) or section 4C(2)(b) to (e) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Northern Ireland Act”);
“retrospective contributions regulations” means regulations made by virtue of section 4B(2) of the Act or of the Northern Ireland Act, as the case may be and, in relation to an amount retrospectively treated as earnings, “the relevant retrospective contributions regulations” means the regulations which treated that amount as earnings;
“the relevant time” means the time before the relevant retrospective contributions regulations are made; and
“the revised earnings” means the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time as determined after applying the relevant retrospective contributions regulations.
(2) References in any relevant legislation, or any provision made under any such legislation, which relate to—
(a)the earnings in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
(b)the amount of such earnings so paid at that time,
are to be read, to the extent they would not otherwise be and in so far as they so relate, as references which relate to the revised earnings or, as the case may be, the amount of those earnings.
(3) Any matter which, at the time when the relevant retrospective contributions regulations are made, has been determined for the purposes of any relevant legislation, or any provision made under any such legislation, wholly or partly by reference to—
(a)the earnings, in respect of the employment, paid to or for the benefit of the earner at the relevant time, or
(b)the amount of such earnings so paid at that time,
is to be re-determined (to the extent it would not otherwise be) as it would have been determined at the time of the original determination if it had been determined wholly or partly, as the case may be, by reference to the revised earnings or the amount of those earnings.
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