22. In regulation 86 (special provisions concerning culpable employed earners and secondary contributors and secondary contributors or employers exempted by treaty etc. from enforcment of the Act or liability under it)—
(a)in paragraph (1)(a)—
(i)after “and” insert “ (i) ”; and
(ii)after “the secondary contributor” insert—
“, or
(ii)it is shown to the satisfaction of an officer of the Board that the earner knows that the secondary contributor has wilfully failed to pay the primary contribution which the secondary contributor was liable to pay on behalf of the earner and has not recovered that primary contribution from the earner”;
and
(b)in paragraph (2), omit “in respect of any car made available to the earner or to a member of his family or household by reason of the employment”.