18. In Schedule 4 (provisions derived from the Income Tax Acts etc)—
(a)in paragraph 7 (calculation of deduction)—
(i)omit sub-paragraph (4)(c) and the “or” which follows it; and
(ii)in sub-paragraph (13)(b)—
(aa)in sub-paragraph (iii), for “upper accrual point” substitute “current upper earnings limit”;
(bb)omit sub-paragraph (iiia); and
(cc)omit the words from “The amounts to be recorded under sub-paragraphs (iv) and (v)” to the end;
(b)in paragraph 9(1) (certificate of contributions paid)—
(i)in sub-paragraph (b), omit the words from “, other than earnings from non-contracted-out employment” to the end;
(ii)in sub-paragraph (c)—
(aa)for “upper accrual point” substitute “current upper earnings limit”; and
(bb)omit the words from “, other than earnings from non-contracted out employment” to the end; and
(iii)omit sub-paragraph (ca);
(c)in paragraph 12 (payment of earnings-related contributions by employer (further provisions)), omit sub-paragraph (3)(b);
(d)in paragraph 22 (return by employer at end of year)—
(i)in sub-paragraph (1)(c)(i), for “to (iiia)” substitute “to (iii)”;
(ii)omit sub-paragraph (2)(c); and
(iii)in sub-paragraph (2B)—
(aa)in sub-paragraph (e), for “;” substitute “.”; and
(bb)omit sub-paragraph (f); and
(e)in paragraph 24(2) (special return by employer at end of voyage period)—
(i)in sub-paragraph (e), at the end insert “and”;
(ii)for sub-paragraph (f) substitute—
“(f)the total amount of any earnings in respect of which primary Class 1 contributions were payable.”;
(iii)omit sub-paragraph (g).