Source

File: wp-includes/link-template.php

function get_next_comments_link( $label = '', $max_page = 0 ) {
	global $wp_query;

	if ( ! is_singular() ) {
		return;
	}

	$page = get_query_var( 'cpage' );

	if ( ! $page ) {
		$page = 1;
	}

	$nextpage = intval( $page ) + 1;

	if ( empty( $max_page ) ) {
		$max_page = $wp_query->max_num_comment_pages;
	}

	if ( empty( $max_page ) ) {
		$max_page = get_comment_pages_count();
	}

	if ( $nextpage > $max_page ) {
		return;
	}

	if ( empty( $label ) ) {
		$label = __( 'Newer Comments »' );
	}

	/**
	 * Filters the anchor tag attributes for the next comments page link.
	 *
	 * @since 2.7.0
	 *
	 * @param string $attributes Attributes for the anchor tag.
	 */
	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>';
}