43 Interpretation (Part 8).

In this Part of these Regulations—

“relevant period” in relation to an employee who is absent from work and who in respect of any part of that absence receives, or is entitled to receive, a taxable benefit, means the period commencing with the date on which such taxable benefit first becomes payable to the employee and ending on the earliest of the following dates, that is to say:

(a) the date of cessation of employment,

(b) the 31 December following the employee's return to work, or

(c) such other date as the inspector may specify;

“taxable benefit”, in relation to an employee, means any amount payable under the Social Welfare Acts in respect of—

(a) disability benefit, and

(b) injury benefit which is comprised in occupational injuries benefit,

which is chargeable to income tax by virtue of section 126 of the Act.