2. In paragraph (3) of regulation 9 of the principal Regulations (credits for unemployment or incapacity for work) for the words “Subject to paragraphs (4) and (7)” there shall be substituted the words “Subject to paragraphs (3A), (4) and (7)” and after paragraph (3) there shall be inserted the following new paragraph—
“(3A) For the purposes of paragraph (3), “day of unemployment” shall also include a day which, by virtue of regulation 7(1)(d) or (k)(iii) of the Social Security (Unemployment, Sickness and Invalidity Benefit) Regulations 1983(1), is not to be treated as a day of unemployment for the purposes of unemployment benefit, but only if the person concerned furnishes to the Secretary of State notice in writing of the grounds on which he claims to be entitled to be credited with earnings, and he does so before the end of the benefit year immediately following the tax year in which that day falls or within such further time as may be reasonable in the circumstances of his case.”.