[14A Class 3A contributions in return for units of additional pension]

[Class 3A contributions]

[14A  Class 3A contributions in return for units of additional pension]

[(1)     An eligible person is entitled to pay a Class 3A contribution in return for a unit of additional pension.

(2)     A person is eligible to pay a Class 3A contribution if the person—

(a)     is entitled to a

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