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Days not to be treated as, or as parts of, periods of interruption of employment

12.  In a case to which paragraph 3 of Schedule 2 applies, the day of incapacity for work mentioned in sub-paragraph (1)(b) of that paragraph shall not be, or form part of, a period of interruption of employment where it is a day which, by virtue of section 17(1) or (2) of the Social Security Act 1975 or any regulations made thereunder, is not to be treated as a day of incapacity for work.