57After subsection (2) of section 6 of that Act (liability for Class 1 contributions) there shall be inserted the following subsection—
“(2A)No primary or secondary Class 1 contribution shall be payable in respect of earnings if a Class 1B contribution is payable in respect of them.”
Commencement Information
I1Sch. 7 para. 57 in force at 6.4.1999 by S.I. 1998/2209, art. 2(c), Sch. Pt. III