Calculation of earnings for the purposes of special Class 4 contributionsU.K.
105. For the purpose of the calculation of an earner’s liability for a special Class 4 contribution for any year—
(a)the earnings of that earner for that year shall, subject to paragraph (b), be calculated by the Board on the basis that they are earnings to which regulations 24 and 25 and Schedules 2 and 3 apply;
(b)in the calculation of these earnings, if the total amount of the earnings for the year includes a fraction of a pound, that fraction shall be disregarded.