In regulation 9F of the Social Security (Credits) Regulations (Northern Ireland) 19753 (credits for persons providing care for a child under the age of 12), in paragraph (7)(b) for the words from “where” to “treated as paid” substitute “other than where those earnings factors are derived from Class 3 contributions credited by virtue of section 23A(2) and (3)(a) of the Contributions and Benefits Act4 (crediting of contributions for a person awarded child benefit in respect of a child under 12)”.