(1) The Youth Employment Agency Act, 1981, is hereby amended by -

(a) the substitution for section 18A (inserted by section 35 of the Act of 1994) of the following section:

"18A. -

(1) An individual referred to in section 15 shall not be liable to pay the levy in respect of -

(a) any payment on account of emoluments made in a 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 for the benefit of the other party to the marriage, unless the provisions of section 4 of that Act apply in respect of such payment.

(2) Where an individual's reckonable income for a contribution year did not exceed £9,250, any levy deducted from emoluments forming part of that reckonable income shall be repaid to that individual.",