100.—(1) Subject to paragraph (2), “earnings”, in the case of employment as a self-employed earner, means the gross receipts of the employment and shall include any allowance paid under any scheme referred to in regulation 19(1)(q) (circumstances in which a person is to be treated as actively seeking employment: schemes for assisting persons to become self-employed earners) to the claimant for the purpose of assisting him in carrying on his business.
(2) “Earnings” shall not include—
(a)where a claimant is involved in providing board and lodging accommodation for which a charge is payable, any payment by way of such a charge;
(b)any payment to which paragraph 27 or 28 of Schedule 6 (sums to be disregarded in the calculation of income other than earnings) refers.