In this Chapter -
"reckonable earnings" means, subject to regulations under this Chapter, earnings derived from insurable employment in respect of which employment contributions are payable in accordance with section 10(1);
"reckonable weekly earnings" means the average amount, calculated in accordance with regulations, 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.