In these Regulations, save where the context otherwise requires-

"Act of 2005" means the Social Welfare Consolidation Act 2005;

"Department" means the Department of Social Welfare;

"due date" means in relation to any contribution under the Principal Act, the date on which the contribution was due to be paid;

"duly notified incapacity for work" means incapacity for work notified under article 67(a);

"earnings" means reckonable earnings paid to an employed contributor;

"emoluments" means reckonable emoluments as defined in section 2(1);

"income tax month" means a month beginning on the 1st day of any of the months of January to December in any contribution year and ending on the last day of that month

"income tax year" means a year of assessment within the meaning of the Act of 1997;