59After subsection (3) of section 14 of that Act (restriction on right to pay Class 3 contributions) there shall be inserted the following subsection—
“(4)Where primary Class 1 contributions have been paid or treated as paid on any part of a person’s earnings, subsection (1)(a) above shall have effect as if such contributions had been paid or treated as paid on so much of those earnings as did not exceed the upper earnings limit.”
Commencement Information
I1Sch. 7 para. 59 in force at 6.4.1999 by S.I. 1999/418, art. 2(2)(3)(a)