3.—(1) For the purposes of paragraphs 1 and 2—
(a)“benefit year” means a period which is a benefit year for the purposes of Part 2 of the Contributions and Benefits Act or such other period as may be prescribed for the purposes of this Part of this Schedule;
(b)“Class 1 contributions”, “Class 2 contributions” and “primary Class 1 contributions” have the same meaning as in the Contributions and Benefits Act (see section 1 of that Act);
(c)“earnings” shall be construed in accordance with sections 3, 4 and 112 of that Act;
(d)“earnings factor” shall be construed in accordance with sections 22 and 23 of that Act;
(e)“lower earnings limit” and “upper earnings limit” shall be construed in accordance with section 5 of that Act and references to the lower or upper earnings limit of a tax year are to whatever is (or was) the limit in force for that year under that section;
(f)“relevant benefit year” is the benefit year which includes the beginning of the period of limited capability for work which includes the relevant benefit week;
(g)“tax year” means the 12 months beginning with 6th April in any year.
(2) Regulations may provide for sub-paragraph (1)(f) to have effect in prescribed circumstances with prescribed modifications in the case of—
(a)a person who has previously ceased to be entitled to a contributory allowance;
(b)a person who has made a claim for an employment and support allowance in connection with which he failed to satisfy one or both of the conditions in paragraphs 1 and 2.