(1) The Act of 1979 is amended -
(a) by inserting the following definitions in section 1:
"'Act of 1997' means the Taxes Consolidation Act 1997;
'reckonable earnings' means emoluments -
(a) derived from insurable employment or insurable (occupational injuries) employment within the meaning of the Social Welfare Acts, and
(b) to which Chapter 4 of Part 42 of the Act of 1997 applies, but without regard to sections 1015 to 1024 of the Act of 1997,
reduced by so much of the allowable contribution referred to in regulations 41 and 42 of the Regulations of 2001 as is deducted on payment of those emoluments;
'reckonable emoluments' means emoluments (other than reckonable earnings) reduced by so much of the allowable contribution referred to in regulations 41 and 42 of the Regulations of 2001 as is deducted on payment of those emoluments;
'reckonable income' means, in relation to an individual, the aggregate of the individual's income from all sources for a contribution year estimated in accor
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