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The substitution in subsection (1)(a) for subparagraphs (i) and (ii) of the following:
“(i) which, apart from the provisions of Article 9 of the Regulations of 1996 would otherwise have been an amount due at the relevant date in respect of sums which an employer is liable under Chapter 2 or 3 of Part II of this Act, and any regulation thereunder (other than the said Article 9) to deduct from reckonable earnings or reckonable emoluments, to which the said Chapters 2 and 3 apply, paid by him during the period of twelve months next before the relevant date, and
(ii) with the addition of any interest payable under Article 10 of the Regulations of 1996,”.
The substitution for subsection (2) of the following subsection:
“(2) In this section—
‘the Regulations of 1996’ means the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 (
S.I. No. 312 of 1996
).”.
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