Related Commentary  Related HMRC Manuals

112(1)  The Treasury may by regulations made with the concurrence of the Secretary of State provide–

(a)that any employment protection entitlement shall be deemed for the purposes of Parts I to V of this Act to be earnings payable by and to such persons as are prescribed and to be so payable in respect of such periods as are prescribed; and

(b)that those periods shall, so far as they are not periods of employment, be deemed for those purposes to be periods of employment.

112(2)  In subsection (1) above “employment protection entitlement”  means–

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