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2.—(1) In the case of a claimant to whom this paragraph applies, any earnings (other than a payment of the nature described in regulation 95(1)(e) or (l) (in so far as it relates to regulation 95(1)(e))) which relate to employment which ceased before the first day of entitlement to an income-related allowance whether or not that employment has terminated.
(2) This paragraph applies to a claimant who has been engaged in part-time employment as an employed earner or, had the employment been in Northern Ireland, would have been so engaged; but it does not apply to a claimant who has been suspended from employment.
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