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4.—(1) Sections 7A (late paid Class 2 contributions) and 8(2C) (Class 3 contributions) of the Act(1) shall be modified in accordance with the following provisions of this regulation.
(2) In section 7A(3) for sub-paragraph (b) to the end there shall be substituted—
“(b)the weekly rate of ordinary Class 2 contributions for the week in respect of which the contribution was payable in the contribution year differs from the weekly rate applicable at the time of payment in the payment year,
the amount of the contribution shall be computed by reference to the highest weekly rate of ordinary Class 2 contributions in the period from the week in respect of which the contribution is paid to the day on which it is paid.”.
(3) In section 8(2C) for sub-paragraph (b) to the end there shall be substituted—
“(b)the amount of a Class 3 contribution applicable had the contribution been paid in the contribution year differs from the amount applicable at the time of payment in the payment year,
the amount of the contribution shall be computed by reference to the highest of those two amounts and of any amount of a Class 3 contribution in the intervening period.”.
1975 c. 14; section 7A was inserted by section 17(2) of the Health and Social Security Act 1984.
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