(1) A voluntary contribution, in the case of a person who becomes a voluntary contributor by virtue of paragraph (b) of section 21(1), shall be at the rate of £234 in a contribution year payable at such time or times and in such manner as the Minister may prescribe.
(2) Subject to subsection (3), voluntary contributions paid by a person under subsection (1) shall be disregarded for all benefit other than old age (contributory) pension, widow's (contributory) pension and orphan's (contributory) allowance.
(3) Self-employment contributions paid by a person who, being a voluntary contributor becomes a self-employed contributor on or after the 6th day of April, 1988, and any subsequent voluntary contributions paid by such persons, shall also be reckonable for -
(a) in the case of a person whose rate of voluntary contribution, immediately before ceasing to be a voluntary contributor, was determined under section 22(1)(b)(i), deserted wife's benefit,
(b) in the case of a person whose r