PART IIICONTRIBUTIONS
Amendments of the Contributions and Benefits Act
Apportionment of payments, etc. made for more than one earner45
After subsection (2) of section 3 of the Contributions and Benefits Act ( “earnings” and “earner”) there shall be inserted the following subsection—
2A
Regulations made for the purposes of subsection (2) above may provide that, where a payment is made or a benefit provided to or for the benefit of two or more earners, a proportion (determined in such manner as may be prescribed) of the amount or value of the payment or benefit shall be attributed to each earner.