Regulation 17(2) (meaning of “earnings”) is amended in accordance with this paragraph.

At the end of sub-paragraph (a) insert “(or would have been so excluded had he not been under the age of 16)”.

At the end of sub-paragraph (b) insert “(or where such a payment or amount would have been so excluded and in consequence he would not have been entitled to statutory sick pay had he not been under the age of 16)”.