171 Interpretation of Part XII and supplementary provisions

171  Interpretation of Part XII and supplementary provisions

(1)     In this Part of this Act—

“confinement” means—

(a)     labour resulting in the issue of a living child, or

(b)     labour after [24 weeks] of pregnancy resulting in the issue of a child whether alive or dead,

and “confined” shall be construed accordingly; and where a woman's labour begun on one day results in the issue of a child on another day she shall be taken to be confined on the day of the issue of the child or, if labour results in the issue of twins or a greater number of children, she shall be taken to be confined on the day of the issue of the last of them;

“dismissed” is to be construed in accordance with [Part X of the Employment Rights Act 1996];

“employee” means a woman who is—

(a)     gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with [earnings (within the meaning of Parts 1 to 5 above)]; . . .

(b)     . . .

but subject to regulations [made with the concurrence of [Her Majesty's Revenue and Customs]] which may provide for cases where

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