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10(1)  Where–

(a)for any tax year an earner is chargeable to income tax under ITEPA 2003 on an amount of general earnings received by him from any employment (“the relevant employment” ),

(b)the relevant employment is both–

(i)employed earner’s employment, and

(ii)an employment, other than lower-paid employment as a minister of religion, within the meaning of the benefits code (see Chapter 2 of Part 3 of ITEPA 2003),

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