Finance Act, 1979

Amendment of Chapter IV (manufacturing companies) of Part I of Finance Act, 1977.

22.Chapter IV of Part I of the Finance Act, 1977 , is hereby amended by the insertion after section 25 of the following section :

“Determination of number of employment contributions.

25A.—(1) For the purposes of this Chapter the number of employment contributions payable in respect of an employed contributor in a relevant period, or part of a relevant period, falling wholly after the 5th day of April, 1979, shall be equal to the number of contribution weeks in that period, or part of a period, for which the appropriate employment contribution or contributions in respect of that employed contributor was or werepaid or would have been paid but for section 6 (1) (c) (inserted by the Social Welfare (Amendment) Act, 1978 ) of the Social Welfare Act, 1952 .

(2) In this section ‘contribution week’ has the same meaning as in the Social Welfare Act, 1952 .”.