14For purposes of this Schedule—
(a)any remuneration in respect of a period of holiday or of absence from work through sickness or other good cause is deemed to be wages in respect of services rendered to the company in that period ; and
(b)references to remuneration in respect of a period of holiday include any sums which, if they had been paid, would have been treated for purposes of the enactments relating to social security as earnings in respect of that period.