Social Security Contributions and Benefits (Northern Ireland) Act 1992

3 (1) This paragraph applies in any case where—

(a) a period of entitlement as between an employee and an employer of his comes to an end; and

(b) the first day immediately following the day on which the period of entitlement came to an end—

(i) is a day of incapacity for work in relation to that employee; and

(ii) is not prevented by paragraph 1 above from being treated as a day of incapacity for work for the purposes of determining whether a period is a period of interruption of employment.

(2) In a case to which this paragraph applies, the day of incapacity for work mentioned in sub-paragraph (1)(b) above shall, except in prescribed cases, be or as the case may be form part of a period of interruption of employment notwithstanding section 57(1)(d)(ii) above.

(3) Where each of the first two consecutive days, or the first three consecutive days, following the day on which the period of entitlement came to an end is a day falling within sub-paragraphs (i) and (ii) of sub-paragraph (1)(b) above, sub-paragraph (2) above shall have effect in relation to the second day or, as the case may be, the second and third days, as it has effect in relation to the first day.

(4) Any day which is, by virtue of section 57(1)(e) above to be disregarded in computing any period of consecutive days for the purposes of Part II of this Act shall be disregarded in determining, for the purposes of this paragraph, whether a day is the first day following the end of a period of entitlement or, as the case may be, the second or third consecutive such day.