Related Commentary  

59(1)  Section 19A(1) of the Act (repayment of Class 1, 1A or 1B contributions paid in error) does not apply where the three circumstances prescribed in paragraphs (2), (3) and (4) exist.

59(2)  The first circumstance is that, in respect of the earnings derived in year 1 from an employment of the earner, Class 1, 1A or 1B contributions have been paid.

59(3)  The second circumstance is that in respect of that employment and before the end of year 2

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