Treatment for purpose of any benefit, of late or unpaid contributions without connivance etc. of employed person

(1) Without prejudice to any action under section 57 of the Act, where a contribution payable by an employer in respect of or on behalf of an employed person is paid after the due date or is not paid, and the delay or failure in making payment thereof is shown to the satisfaction of the Board not to have been with the connivance or consent of, or attributable to any negligence on the part of the employed person, the contribution shall, for the purpose of any right to benefit, be treated as paid on the due date. (2) The provisions of Regulations 7 and 8 shall, in their application to a contribution payable by an employer on behalf of an employed person, have effect subject to the provisions of this Regulation.