In relation to:
(1) any tax week1 falling before the first abolition date2 where (a) the amount of a Class 1 contribution3 attributable4 in respect of the earnings5 paid to or for the benefit of an earner6 in that week was reduced7; or (b) an amount was paid8 in respect of the earnings paid to or for the benefit of an earner9; and
(2) any tax week falling before the second abolition date10 where the amount of a Class 1 contribution attributable in respect of the earnings paid to or for the benefit of an earner in that week
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