PART 6 N.I.CALCULATION OF CAPITAL AND INCOME

CHAPTER 2N.I.EARNED INCOME

Employee involved in trade disputeN.I.

56.  A person who has had employed earnings and has withdrawn their labour in furtherance of a trade dispute is, unless their contract of service has been terminated, to be assumed to have employed earnings at the same level as he would have had were it not for the trade dispute.