26The following subsection shall be inserted after section 43(1) of that Act (calculation of contributions equivalent premium)—
“(1A)Where an earner's earnings paid in any period—
(a)exceeded the lower earnings limit; but
(b)were not such that primary Class 1 contributions within Bracket 3 fell to be paid in respect of them,
it shall be assumed for the purposes of subsection (1) above that his earnings paid in that period were such that, taking the rate specified in Bracket 3 as the appropriate rate, the same amount of primary Class 1 contributions fell to be paid in respect of them as in fact fell to be paid in respect of them.”.