14 Restriction on right to pay Class 3 contributions

14  Restriction on right to pay Class 3 contributions

(1)     No person shall be entitled to pay a Class 3 contribution in respect of any tax year if his earnings factor, or the aggregate of his earnings factors, for that year derived—

(a)     in the case of 1987-88 or any subsequent year, from earnings upon which Class 1 contributions have been paid or treated as paid

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