Related Commentary  Related CasesRelated HMRC Manuals

3(1)  In this Part of this Act and Parts II to V below–

(a)earnings”  includes any remuneration or profit derived from an employment; and

(b)earner”  shall be construed accordingly.

3(2)  For the purposes of this Part of this Act and of Parts II to V below other than those of Schedule 8

(a)the amount of a person’s earnings for any period; or

(b)the amount of his earnings to be treated as comprised in any payment made to him or for his benefit,

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