8

In this section and section 32 “earnings” means (subject to such exceptions as may be prescribed) any sums payable to a person which fall within one or more of the following paragraphs—

a

sums payable by way of wages or salary (including any fees, bonus, commission, overtime pay or other emoluments payable in addition to wages or salary or payable under a contract of service);

b

periodical payments by way of pension (including an annuity payable for the purpose of providing a pension), whether or not in respect of past services;

c

periodical payments by way of compensation for the loss, abolition or relinquishment, or diminution in the emoluments, of any office or employment;

d

sums payable by way of statutory sick pay.

9

For the purposes of this section and section 32 any person who (as a principal and not as a servant or agent) pays to the liable person any earnings is to be treated as having the liable person in his employment; and the following are to be read accordingly—

a

in this section and section 32, references to the liable person's employer; and

b

in section 32(3), “employment”, “employed” and “re-employed”.