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cialluíonn an abairt “an tréimhse cháilitheach” an tréimhse de dhá mhí dhéag dar críoch an 31adh lá de Mhí na Nodlag díreach roimh thosach na bliana airgeadais gur ina taobh a húsáidtear an abairt, agus cialluíonn an abairt “oibrí fásta” duine fireann ná raibh, le linn tosach na tréimhse cáilithighe gur ina taobh a húsáidtear an abairt, fé bhun seacht mbliana déag d'aois ná os cionn seachtó bliain d'aois agus nár shealbhaire rátuithe é féin ná a bhean chéile, aon tráth i rith na tréimhse cáilithighe, ar thalamh thalmhaíochta gur chúig púint no níos mó a luacháil no suim a luachálanna i rith na tréimhse cáilithighe.
the expression "the qualifying period" means the period of twelve months ending on the 31st day of December next preceding the commencement of the financial year in relation to which the expression is used, and the expression "adult workman" means a male person who, at the commencement of the qualifying period in relation to which the expression is used, was not less than seventeen years of age nor more than seventy years of age and who was not and whose wife was not, at any time during the qualifying period, the rated occupier of agricultural land the valuation or the aggregate of the valuations of which during the qualifying period was equal to or greater than five pounds.