Regulation 3 Amendment of regulation 37 of the principal Regulations

Regulation 37 of the principal Regulations (reallocation of contributions for benefit purposes) shall be amended in accordance with the following provisions of this regulation.

At the beginning of that regulation there shall be inserted the paragraph number “(1)”.

At the end of that regulation there shall be added the following paragraph—

“(2)

Where—

(a)

an employed earner’s employment commences in one year; and

(b)

the first payment of earnings in respect of that employment is made in the following year; and

(c)

earnings in respect of that employment which fall to be paid in that later year are paid at regular intervals,

the contributions paid in respect of the first payment of earnings shall shall, on the application of the employed earner to the Secretary of State, be treated, for the purposes of entitlement to benefit, as paid in respect of the year in which the employment commenced.”.