(1) Subject to subsection (1A), a person to whom this Chapter applies shall, in addition to any employment contribution which that person is liable to pay under Chapter 2 of Part 2 or regulations made under that Chapter, be liable to a contribution at the rate of 4 per cent of any reckonable emoluments and reckonable income referred to in section 30E and received in a contribution year.
(1A) A contribution shall not be payable in accordance with this Chapter in respect of reckonable income referred to in section 30E(2) or unearned reckonable income referred to in section 30E(3) for any contribution year in which a person to whom this Chapter applies is not a chargeable person within the meaning of section 959A of the Act of 1997.
(2) A contribution payable in accordance with this Chapter shall be disregarded in determining whether the contribution conditions for any benefit are satisfied.
(3) Regulations may provide for adjustments in the calculation of amounts payable in respect of li
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