(1) Subject to these Regulations, an employment contribution shall be credited to an insured person for any week during the whole or part of which he or she attends a course of training provided or approved of by An Foras Áiseanna Saothair, the National Tourism Development Authority, Teagasc or Bord Iascaigh Mhara provided that -

(a) he or she is under pensionable age,

(b) an employment contribution, other than a contribution under article 88, insurable for occupational injuries benefit only, is not payable in respect of him or her or a contribution in respect of duly notified incapacity for work is not credited to him or her for that week, and

(c) evidence to the satisfaction of the Minister is furnished of the person's attendance at such a course of training.

(2) An employment contribution credited by virtue of this article to a person whose last contribution paid was:

(a) a voluntary contribution, or,

(b) an employment contribution at any of the rates specified in article 81(2)(a), 82(2)(a) or 83(2)(a), shall only be taken into account for benefits in respect of which these contributions are reckonable.