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“(8) Where, in the contribution year commencing on the 6th day of April, 1982, the whole or any part of a payment which is made to or for the benefit of an employed contributor in respect of reckonable earnings represents an amount due under a retro spective agreement in relation to pay in respect of arrears for an earlier contribution year—
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(a) employment contributions in respect of that amount shall, except where such contributions would be more than those payable but for this provision, be payable as if that amount had been paid in that earlier contribution year, no contribution being payable where, by virtue of the provisions of section 10 (1) (c), no further contribution is payable in respect of that earlier contribution year, and
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