1A

Paragraph (1) shall have effect in relation to a woman who—

a

is under the age of 16; and

b

would or, as the case may be, would not have been treated as an employed earner by virtue of the Social Security (Categorisation of Earners) Regulations 1978 had she been over that age,

as it has effect in relation to a woman who is, or, as the case may be, is not so treated.