61.—(1) In section 129 of the Administration Act (amendments following alterations in Great Britain) after “143,” there shall be inserted “143A,”.
(2) In subsection (5) of section 142 of that Act (destination of contributions), after paragraph (c) there shall be inserted the following paragraph—
“(ca)in the case of Class 1B contributions, 0.9 per cent. of the amount estimated to be the aggregate of the emoluments and the amounts of income tax in respect of which those contributions were paid;”.