453. Effect of reduced contributions and rebates on social security benefits: additional pension and other benefits.

In relation to:

  1.  

    (1)     any tax week1 falling before the first abolition date2 where (a) the amount of a Class 1 contribution3 attributable4 in respect of the earnings5 paid to or for the benefit of an earner6 in that week was reduced7; or (b) an amount was paid8 in respect of the earnings paid to or for the benefit of an earner9; and

  2.  

    (2)     any tax week falling before the second abolition date10 where the amount of a Class 1 contribution attributable in respect of the earnings paid to or for the benefit of an earner in that week