Social Welfare Consolidation Act 2005
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 Exceptions and credits. [1993 s27; 1996 s24(1)(c)]  |   
 33.—Regulations may provide for—  | |
(a) making exceptions from the liability to pay contributions for any specified periods, and  | ||
(b) crediting contributions to insured persons for any specified periods, including, in particular—  | ||
(i) periods for which there is an exception from the liability to pay contributions by virtue of paragraph (a),  | ||
(ii) the period between the beginning of the contribution year last preceding that in which they become insured persons and their entry into insurance, and  | ||
(iii) periods in any contribution year in which they become or cease to be a homemaker within the meaning of section 108 (2).  |