(1) Where for any 2 complete consecutive contribution years, there are no employment contributions paid or credited in respect of an insured person, then an employment contribution shall not be credited to such person in accordance with article 58, 60, 61, 62 and 64 unless, since the end of the second of the said contribution years, 26 employment contributions have been paid in respect of such person.

(2) Subject to article 85 of these Regulations and articles 40 and 49 of the Regulations of 1994, employment contributions paid at the rate specified in article 81(2)(a), 82(2)(a) or 83(2)(a) in respect of an insured person shall not be taken into account for the purposes of this article, except in relation to the crediting of employment contributions reckonable for widow's (contributory) pension, widower's (contributory) pension, surviving civil partner's (contributory) pension and deserted wife's benefit.

(3) Employment contributions paid in respect of an insured person by virtue of article 88 shall not be taken into account for the purposes of this article.