Related Commentary  Related CasesRelated HMRC Manuals

8(1)  Subject to the provisions of this Part, it shall be for an officer of the Board–

(a)to decide whether for the purposes of Parts I to V of the Social Security Contributions and Benefits Act 1992 a person is or was an earner and, if so, the category of earners in which he is or was to be included,

(b)to decide whether a person is or was employed in employed earner’s employment for the purposes of Part V of the Social Security Contributions and Benefits Act 1992 (industrial injuries),

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