(1) For the purpose of any right to benefit an employment contribution shall not, subject to this article, be treated as paid on any date earlier than that on which it is paid.

(2) Where an employment contribution was not paid, or was paid at an incorrect rate, owing to information given, whether before or after the due date to an employer by an officer of the Minister or by the Collector-General and it is subsequently decided that an employment contribution was payable, or was payable at a different rate, the Minister may at his discretion treat such contribution when paid or paid at the correct rate as paid on the due date notwithstanding any other provisions of these Regulations.

(3)

(a) Where an employment contribution which is payable is not paid or is paid after the due date and the failure to make or the delay in making payment thereof is shown to the satisfaction of the Minister not to have been with the consent or connivance of, or attributable to any negligence on the part of the insured person in respect of whom the contribution is payable or is paid, such contribution may, for the purpose of any right to benefit, be treated as having been paid on the due date.

(b) An employment contribution treated as paid on the due date under the provisions of this article shall not be reckonable for the purpose of payment of any benefit in respect of any period in respect of any event occurring, prior to the 27th day of October, 1971.