WordPress at a glance
filter is not described

next_comments_link_attributes filter-hook . WP 2.7.0

Filters the anchor tag attributes for the next comments page link.

Usage

add_filter( 'next_comments_link_attributes', 'filter_function_name_2030' );
function filter_function_name_2030( $attributes ){
	// filter...

	return $attributes;
}
$attributes(string)
Attributes for the anchor tag.

Where the hook is called

get_next_comments_link()
next_comments_link_attributes
wp-includes/link-template.php 2837
return '<a href="' . esc_url( get_comments_pagenum_link( $nextpage, $max_page ) ) . '" ' . apply_filters( 'next_comments_link_attributes', '' ) . '>' . preg_replace( '/&([^#])(?![a-z]{1,8};)/i', '&#038;$1', $label ) . '</a>';

Where the hook is used (in WP core)

Does not used.