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8. For regulation 17(1) of the principal Regulations (annual maximum) there shall be substituted the following regulation—
17. Subject to the provisions of section 12 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (late paid Class 2 contributions) and of regulations 43B, 43C and 43D(2) of these Regulations, for the purposes of section 19(1) and (2) of that Act (power to prescribe maximum amounts of contributions and repayment of excess) where an earner is employed in more than one employment but without prejudice to the earner’s liability in the first instance for the full amounts payable apart from this regulation, liability in any year for primary Class 1 contributions, or, where both Class 1 and Class 2 contributions are payable by an earner in any year, for both primary Class 1 contributions and Class 2 contributions shall not exceed an amount equal to 53 primary Class 1 contributions at the primary percentage payable on earnings at the upper earnings limit for that year.”.
Regulation 17 was amended by S.R. 1985 No. 61
Regulations 43B to 43D were inserted by S.R. 1985 No. 61 and amended by S.R. 1985 No. 260 and S.R. 1991 No. 404
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