Related Commentary  Related HMRC Manuals

227(1)  This Part contains–

(a)earnings-only exemptions, and

(b)employment income exemptions.

227(2)  In this Act “earnings-only exemption”  means an exemption from income tax which–

(a)prevents liability to tax arising in respect of earnings, either by virtue of one or more particular provisions (such as a Chapter of the benefits code) or at all, and

(b)does not prevent liability to tax arising in respect of other employment income.

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