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(5) For the purposes of the calculation in Article 18(2), where
(a)in any income tax year commencing after 5 April 1975, an employed person has completed periods of insurance exclusively in Jersey or Guernsey and the application of paragraph (3) results in that year being a qualifying year under the legislation of the United Kingdom, he shall be deemed to have been insured for 52 weeks in that year;
(b)any income tax year commencing after 5 April 1975 does not count as a qualifying year under the legislation of the United Kingdom, any periods of insurance completed in that year shall be disregarded.
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