(1) In this article - 'maintenance' means a payment made under or pursuant to a maintenance arrangement -

(a) within the meaning of section 1025 of the Act of 1997 relating to a marriage, where the maintenance arrangement is for the benefit of the other party to the marriage, unless section 1026 of that Act applies in respect of the payment,

(b) within the meaning of section 1031J of the Act of 1997 relating to a civil partnership, where the maintenance arrangement is for the benefit of the other party to the civil partnership, unless section 1031K of that Act applies in respect of that payment, or

(c) within the meaning of section 1031Q of the Act of 1997 relating to a relationship between cohabitants, where the maintenance arrangement is for the benefit of the other cohabitant to the relationship.

(2) Subject to these Regulations, where in any contribution year -

(a) an employment contribution is paid by an employed contributor,

(b) a self-employment contribution is paid by a self-employed contributor,

(c) an optional contribution is paid by an optional contributor,