For the purposes of F4section 70(1)(b) of the Contributions and Benefits Act (condition of a person being entitled to F5a carer’s allowance for any day that he is not gainfully employed) a person shall not be treated as gainfully employed on any day in a week unless his earnings in the immediately preceding week have exceeded F7£151 and, subject to paragraph (2) of this regulation, shall be treated as gainfully employed on every day in a week if his earnings in the immediately preceding week have exceeded F7£151.

The Social Security Benefit (Computation of Earnings) Regulations 19743, as amended4, except regulations 5 to 7 thereof, shall apply in relation to invalid care allowance as they apply in relation to invalidity pension.