the claimant has actually paid Class 1 or Class 2 contributions in respect of one of the last F3two complete tax years (“the base tax year”) before the beginning of the relevant benefit year,

those contributions must have been paid before the relevant benefit week, and

the claimant's earnings determined in accordance with sub-paragraph (2) must be not less than the base tax year's lower earnings limit multiplied by 26.

the claimant's relevant earnings for the base tax year upon which primary Class 1 contributions have been paid or treated as paid, and

the claimant's earnings factors derived from Class 2 contributions.

for making that determination by reference to the amount of a person's earnings for periods comprised in the base tax year;

provide for the condition set out in sub-paragraph (1) to be taken to be satisfied in the case of persons who have been entitled to any prescribed description of benefit during any prescribed period or at any prescribed time;

with a view to securing any relaxation of the requirements of that condition in relation to persons who have been so entitled, provide for that condition to apply in relation to them subject to prescribed modifications.

any benefit within the meaning of section 122(1) of the Contributions and Benefits Act,

any benefit under Parts 7 to 12 of that Act,

credits under regulations under section 22(5) of that Act,

credits under section 23A of that Act,

a contributory allowance, and

working tax credit.

the claimant has in respect of the last two complete tax years before the beginning of the relevant benefit year either paid or been credited with Class 1 or Class 2 contributions or been credited with earnings, and

the earnings factor derived as mentioned in sub-paragraph (2) must be not less in each of those years than the year's lower earnings limit multiplied by 50.

from so much of his earnings as did not exceed the upper earnings limit for the year and upon which primary Class 1 contributions have been paid or treated as paid or from earnings credited, and

from Class 2 contributions.

“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;

“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);

“earnings” shall be construed in accordance with sections 3, 4 and 112 of that Act;

“earnings factor” shall be construed in accordance with sections 22 and 23 of that Act;

“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;

“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;

“tax year” means the 12 months beginning with 6th April in any year.

a person who has previously ceased to be entitled to a contributory allowance;

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.