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8. After regulation 46 of the principal Regulations there shall be inserted the following regulation—
46A.—(1) The Inland Revenue may authorise arrangements under which earnings-related contributions are to be paid in a different manner from that prescribed by regulation 46 of these Regulations.
(2) The provisions of regulation 46 of these Regulations shall be in addition to any remedy otherwise available for the recovery of earnings-related contributions.”
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