449. Payment of minimum contributions to personal pension schemes.

Subject to the relevant statutory provisions1, the Commissioners for Revenue and Customs2 must, except in such circumstances or in respect of such periods as may be prescribed3, pay minimum contributions4 in respect of an employed earner5 for any period during which the earner:


    (1)     is over the age6 of 16 but has not attained pensionable age7;


    (2)     is not a married woman or widow who has made an election which is still operative that a specified part8 of her liability in respect of primary Class 1 contributions9 is to be a liability to contribute at a reduced rate; and