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2.—(1) For the purposes of a transitional award of incapacity benefit under regulations 11 and 17 and for the purposes of enabling a claim for incapacity benefit to be made on or after the appointed day on the basis that a day of incapacity for work on or after the appointed day forms part of a period of incapacity for work beginning before the appointed day—
(a)days before the appointed day which were days of incapacity for work for the purposes of sickness benefit or invalidity benefit and days specified in paragraph (2) shall be treated as having been days of incapacity for work; and
(b)days of entitlement to sickness benefit or invalidity benefit and days specified in paragraph (3) shall be treated as having been days of entitlement to incapacity benefit.
(2) The specified days referred to in paragraph (1)(a) are—
(a)any Sunday before the appointed day which—
(i)immediately follows a day of incapacity for work; and
(ii)immediately precedes a day of incapacity for work; and
(iii)does not fall within a period of disqualification by virtue of section 32 of the 1992 Act and the provisions in regulation 17 of the Unemployment, Sickness and Invalidity Benefit Regulations in force immediately before the appointed day; and
(iv)falls within a period of interruption of employment running at the appointed day;
(b)any Sunday which immediately follows a day of incapacity for work in a period of interruption of employment which comes to an end on a Saturday.
(3) The specified days referred to in paragraph (1)(b) are—
(a)any Sunday which falls within the description specified in paragraph (2)(a) and (b);
(b)days which are deemed to be days of entitlement to sickness benefit under regulation 7A of the Unemployment, Sickness and Invalidity Benefit Regulations;
(c)the seventh day in any week in which an employer was liable to pay a person statutory sick pay at the weekly rate specified in section 157(1) of the 1992 Act; and
(d)any additional days which would have been taken into account for sickness benefit and invalidity benefit purposes had the days referred to in the provisions in regulation 7A(4)(b) of the Unemployment, Sickness and Invalidity Benefit Regulations in force immediately before the appointed day been days in the week beginning with a Sunday which would be comprised in a fraction of a seven-day week.