Social Welfare (Pay-Related Benefit) Act, 1973


1.—(1) In this Act—

“the Act of 1952” means the Social Welfare Act, 1952 ;

“the Acts” means the Social Welfare Acts, 1952 to 1972;

“reckonable earnings” means, subject to regulations under this Act, earnings derived from insurable employment in respect of which employment contributions are payable at a rate of employment contribution specified in paragraph 1 of the Second Schedule to the Act of 1952;

“reckonable weekly earnings” means the average amount, calculated in accordance with regulations under this Act, of reckonable earnings received in a week;

“relevant income tax year” means, in relation to pay-related benefit payable in respect of any particular day, such year of assessment within the meaning of the Income Tax Acts as may be prescribed in relation to such benefit.

(2) References in this Act to any enactment shall, save where the context otherwise requires, be construed as references to that Act as amended by any subsequent enactment including this Act.