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31.—(1) The amount of repayments, if any, which shall be deducted by the employer shall, subject to the provisions of paragraphs (2) and (3), be calculated by reference to the amount of emoluments paid to, or provided to or for the benefit of, the borrower in respect of the employment, in the earnings period specified or determined in respect of those emoluments for the purposes of the Contributions Regulations.
(2) Where emoluments in respect of two or more employments–
(a)fall to be aggregated for the purposes of the Contributions Regulations; and
(b)the earnings periods in respect of those emoluments are, by virtue of the Contributions Regulations, of different lengths
the earnings period specified in respect of the aggregated emoluments shall be the shorter or shortest of those earnings periods.
(3) Regulation 6B of the Contributions Regulations shall not apply in determining the earnings period specified in respect of a payment of statutory maternity pay or statutory sick pay.
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