(1) [deleted]
(1A) Subsection (1) shall cease to have effect on 28 February 2022 and, on and from 1 March 2022, the provisions of section 13(2)(d) shall accordingly apply to the employed contributor’s employer.
(2) In this section -
'employed contributor' means an employed contributor who is also a qualifying employee within the meaning of section 28B (inserted by section 2(2) of the Financial Provisions (Covid-19) (No. 2) Act 2020) of the Act of 2020;
'employer', in relation to an employed contributor, means an employer of the employed contributor who is also an employer within the meaning of section 28B of the Act of 2020.