29. If—
(a)earnings are paid to or for the benefit of an earner after he attains pensionable age; and
(b)those earnings would normally fall to be paid before the date on which he reaches pensionable age,
section 6(3) of the Act (liability for Class 1 contributions) F1 shall not operate to except him from liability for primary Class 1 contributions in respect of those earnings.
Textual Amendments
F1Section 6 was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.