(1) The Health Contributions Act, 1979, is hereby amended by -
(a) the substitution for section 7A (inserted by section 34 of the Act of 1994) of the following section:
"7A. -
(1) An individual referred to in section 4 shall not be liable to pay health contributions in respect of -
(a) any payment on account of emoluments made in any contribution year if his reckonable income consists of emoluments only in that year and the amount of the payment does not exceed an amount equal to £178 where the period in respect of which the payment is made is a week or a corresponding amount where the period in respect of which the payment is made is greater or less than a week,
(b) his reckonable income for a contribution year if such income does not consist of emoluments only and the amount of that income does not exceed £9,250 in that year, or
(c) any payment made by him under or pursuant to a maintenance arrangement within the meaning of section 3 of the Finance Act, 1983, relating to a marriage
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