(1) For the purposes of determining a person's entitlement to benefit under -

(a) section 32(1) (as amended by section 20 of the Act of 2001),

(b) section 32(3) (as amended by section 17 of the Act of 1997),

(c) section 38(a), 41B(1) (a), 41H(1) (a) or 43(1) (each as amended by section 20 of the Act of 2001), or

(d) section 82C(1) (a) (inserted by section 10 of the Act of 2000),

of the Principal Act, in respect of the benefit year commencing on 5 January 2004 and ending on 2 January 2005 and the benefit year commencing on 3 January 2005 and ending on 1 January 2006, those sections shall be read as if "second last complete contribution year" were substituted for "last complete contribution year".