44 Tax due in respect of disability or injury benefit.

Where, in respect of an absence from work, an employee receives or is entitled to receive a taxable benefit the following provisions shall, notwithstanding any other provision of these Regulations and unless the inspector otherwise directs, apply, that is to say:

(a) any payment of emoluments made by the employer to the employee in the relevant period shall be treated as if it were a payment to which Regulation 19 applies,

(b) (i) where the employee is entitled to receive payment of emoluments during such absence from work, the employer shall, in relation to such payments made by him or her to the employee during the relevant period, reduce the tax credits and standard rate cut-off point for Week 1 or Month 1, as may be appropriate, as specified on the tax deduction card held by the employer in respect of the employee by —

(A) such amount as the Revenue Commissioners, by general notice or otherwise, direct, or

(B) such other amount as the Minister for Social, Community and Family Affairs may notify to the employer in relation to the employee, and

(ii) the reduction of the employee's tax credits and standard rate cut-off point in accordance with the provisions of subparagraph (i) shall be treated as if it were a determination or, as the case may be, an amended determination of tax credits and standard rate cut-off point by the inspector but the inspector need not issue a notice of the determination or the amended determination, as may be appropriate, to the employee or a certificate of tax credits and standard rate cut-off point, an amended certificate of tax credits and standard rate cut-off point, a tax deduction card or an amended tax deduction card, as may be appropriate, to the employer,

and

(c) where, on any usual pay day during the period of absence from work which falls within the relevant period, the employee is not entitled to receive payment of emoluments from the employer, the provisions of Regulation 26 shall not apply in respect of such pay day.