Treatment for the purpose of any benefit, of contributions paid late through ignorance or error

In the case of a contribution paid after the due date where– (a) the contribution is paid after the time when it would, under the following provisions of these Regulations have been treated as paid for the purposes of the right to a benefit; and Social Security 45 (b) the failure to pay the contribution before that time is shown to the satisfaction of the Board to be attributable to ignorance or error on the part of the insured person which was not due to any failure on his part to exercise due care and diligence, the Board may direct that for the purposes of Regulation 7 or 8 the contribution shall be treated as having been paid on such earlier date as it may consider appropriate in the circumstances and those provisions shall have effect subject to any such direction.