Prospective
This section has no associated Explanatory Notes
12 In Article 75 (employer debt where deficiency in assets on winding up etc), for paragraph (1) substitute—N.I.
“(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .”.