Regulation 9 of the principal regulations (credits for unemployment or incapacity for work) shall be amended as follows—
(a) in paragraph (5) there shall be inserted after the words “in this regulation” the words “except for paragraph (9)(f)” ;
(b) in paragraph (5) there shall be inserted after sub-paragraph (c) the following sub-paragraph—
(d) was a day of incapacity for work for the purposes of statutory sick pay under section 1 of the Social Security and Housing Benefits Act 1982(statutory sick pay liability) and fell within a period of entitlement under section 3 of that Act
(c) in paragraph (8) for the reference “ paragraph (5)(b)” there shall be substituted the reference “paragraph (5)(b) or (d)” ;
(d) in paragraph (9) there shall be inserted after sub-paragraph (e) the following sub-paragraph—
(f) for the relevant past year that person is entitled to a credit in respect of any one week which included one or more days of incapacity for work specified in paragraph (5)(d) being a day or days for which that person would have been entitled to sickness benefit had he duly claimed it and had all such days specified in paragraph (5)(d) in the relevant past year been treated for the purposes of the Act as days of incapacity for work