In regulation 38 of the principal Regulations (treatment for purpose of contributory benefit of late paid contributions under the Act) for paragraphs (7) and (8) there shall be substituted the following paragraphs—
(7) For the purpose of entitlement to maternity allowance, any such contribution as is specified in paragraph (1) of this regulation which is paid before the beginning of the period for maternity allowance shall, for the purpose of determining whether the contribution condition for such allowance is satisfied, be treated as paid on the due date.
(8) In paragraph (7) of this regulation “the period for maternity allowance” means, in relation to a claimant, the period specified either in section 35(2) of the Social Security Contributions and Benefits Act 1992 or in regulations made under section 35(3) of that Act and which would be the maternity allowance period for that claimant if the contribution condition for such allowance were satisfied.