5.—(1) For the purposes of incapacity benefit, where a person works for a continuous period which extends over midnight into the following day, the day on which the lesser part of that period falls shall be treated as a day of incapacity for work if that person was incapable of work for the remainder of that day.
(2) Where, in relation to a period referred to in paragraph (1), the number of hours worked before and after midnight is equal–
(a)if the days in question fall at the beginning of a period of incapacity for work, the second day shall be treated as a day of incapacity for work; and
(b)if the days in question fall at the end of a period of incapacity for work, the first day shall be treated as a day of incapacity for work.