120(1)  For the purposes of liability for and calculation of earnings-related contributions, paragraphs (2) to (9) apply where earnings are paid to or for the benefit of a mariner in respect of his employment as such for a voyage period.

120(2)  In this regulation “a relevant change”  means a change affecting the calculation of earnings-related contributions under the Act not being

(a)a change in the amount of the mariner’s earnings; or

(b)a change in one or more of the following figures applicable in respect of the mariner’s employment

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