3. In regulation 32(1) of the principal Regulations (return of contributions)(1) for sub-paragraphs (a) and (b) there shall be substituted the following sub-paragraphs—
“(a)in the case of Class 1 A contributions, does not exceed £0.50, or
(b)in the case of—
(i)Class 1 contributions, or
(ii)Class 2 contributions paid in excess of the amount prescribed in regulation 17,”.