Notwithstanding the revocation of the Regulations of 2003, an employer of an employee who is entitled to or in receipt of a payment in respect of participation in the Back to Work Allowance scheme in any contribution week shall be exempt from the liability to pay an employment contribution specified in section 13(2) (d) of the Principal Act in respect of that contribution week where -

(a) an exemption from the liability to pay an employment contribution specified in section 13(2) (d) of the Principal Act had been granted under article 3 of the Regulations of 2003 on or before 3 June 2010 by virtue of that employee’s participation in the Back to Work Allowance scheme,

(b) that employee continues to be entitled to or in receipt of a payment in respect of participation in the Back to Work Allowance scheme, and

(c) the total period of the exemption from the liability to pay an employment contribution specified in section 13(2) (d) of the Principal Act that has been granted to the employer in respect of that employee does not exceed 2 years.