substituting for head (b) of sub-paragraph (1) the following head—

“(b)

the claimant—

(i)

is entitled to statutory sick pay or is incapable of work in accordance with the provisions of Part XIIA of the Contributions and Benefits Act and the regulations made thereunder (incapacity for work) M1, and

(ii)

has been so entitled or so incapable for a continuous period of not less than—

(aa)

196 days in the case of a claimant who is terminally ill within the meaning of section 30B(4) of the Contributions and Benefits Act M2; or

(bb)

364 days in any other case;

and for these purposes any two or more periods of entitlement or incapacity separated by a break of not more than 56 days shall be treated as one continuous period; or; and”