(1) In this article "reservist" means an officer or a member of the Reserve Defence Force called out in aid of the civil power.

(2) The Minister for Defence shall not be liable to pay an employment contribution in respect of a reservist while the said reservist is in employment as a member of the Defence Forces except in the case of an employment contribution which would, but for this article, be payable and which is necessary to establish an entitlement under the Principal Act, in which case the contribution shall be treated as paid on the due date, notwithstanding any other provisions of these Regulations.

(3) An employment contribution shall be credited to a reservist for any contribution week during the whole or any part of which he is in employment as a member of the Defence Forces where an employment contribution is not payable in respect of him for that week.