(1) Subject to section 38BA, a voluntary contribution, in the case of a person who becomes a voluntary contributor by virtue of section 24 (1) (b), shall be at the rate of €650 in a contribution year payable at the time or times and in the manner that 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 State pension (contributory), widow's (contributory) pension, widower's (contributory) pension, surviving civil partner’s (contributory) pension and guardian’s payment (contributory).
(3) Self-employment contributions paid by a person who, being a voluntary contributor becomes a self-employed contributor on or after 6 April 1988, and any subsequent voluntary contributions paid by those persons, shall also be reckonable for State pension (transition) and bereavement grant in the case of a person whose rate of voluntary contribution, immediately before ceasing to be
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