21.— Section 149 of the Principal Act is amended—

(a) in subsection (1), by substituting the following for paragraph (c)(iii)(II):

“(II) carer’s allowance, but—

(A) has ceased to be entitled to carer’s allowance by virtue of no longer being regarded as a carer within the meaning of section 179(1), or

(B) was in receipt of pre-retirement allowance immediately before receiving carer’s allowance.”,

(b) in subsection (7) (inserted by section 15 of the Act of 2006), by substituting “subsections (8) and (9)” for “subsection (8)”, and

(c) by inserting the following after subsection (8) (inserted by section 15 of the Act of 2006):

“(9) Subsection (7) shall not apply to a person who—

(a) was in receipt of carer’s allowance immediately before the date prescribed for the purposes of subsection (7), and

(b) was in receipt of pre-retirement allowance immediately before receiving carer’s allowance.”.