9E+W+S[F1The Treasury may by regulations] provide that—
(a)for the purpose of determining whether a contribution is payable in respect of any person, or
(b)for determining the amount or rate of any contribution,
he is to be treated as having attained at the beginning of a week, or as not having attained until the end of a week, any age which he attains during the course of that week.
Textual Amendments
F1Words in Sch. 1 para. 9 substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 40; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)