The Board may from time to time approve arrangements under which contributions are paid at times or in a manner different from those prescribed by regulation 89.

When granting approval under paragraph (1), the Board may impose such conditions as they see fit.

The Board may, in particular, grant approval under paragraph (1) if, as respects any year in which a person is both an employed earner and a self-employed earner, the condition in paragraph (4) is satisfied.

The condition is that the Board are satisfied that the F1total amounts of primary Class 1 contributions and Class 2 contributions likely to be paid by or in respect of that person in respect of that year will exceed F2the amount equal to 53 primary Class 1 contributions payable on earnings at the upper earnings limit for that year at the main primary percentage.

The provisions of these Regulations shall, subject to the provisions of the arrangements, apply to the person affected by the arrangements.

Where in respect of an earner arrangements are approved under paragraph (1) for payment of contributions by way of direct debit of a bank, those arrangements shall be subject to the condition that any payment by way of direct debit on account of such contributions after the authority of the bank to make such payment has for any reason ceased to be effective, shall not be a payment of contributions for the purposes of the Act.