451. Amount of minimum contributions.

In relation to any tax week1 falling within a period for which the Commissioners for Revenue and Customs2 are required to pay minimum contributions3 in respect of an earner4, the amount of those contributions must be an amount equal to the appropriate age-related percentage5 of so much of the earnings paid in that week (other than earnings in respect of contracted-out employment6) as exceeds the current lower earnings limit7 but not the upper accrual point8 (or the prescribed equivalents if he is paid otherwise than weekly)9. Regulations10 may make provision:


    (1)     for earnings to be calculated or estimated in