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“continuous period of unemployment” has the meaning assigned to it in section 141(3) of the Act of 2005;

“crediting contribution” means a crediting contribution provided for by regulations made under section 33 of the Act of 2005;

“crediting contribution” means a crediting contribution provided for by regulations made under section 33 of the Act of 2005;

“continuous period of unemployment” has the meaning assigned to it in section 141(3) of the Act of 2005;

(5) Notwithstanding any other provision of the Tax Acts, effect shall be given to a deduction or set-off under subsection (4) in priority to any relief under section 382 and any allowance made in respect of the new business in accordance with Part 9.

(7) Notwithstanding any other provision of the Tax Acts, an individual who makes a claim under this section shall be a chargeable person within the meaning of section 959A.