PART VINCOME AND CAPITAL
CHAPTER IVself-employed earners
Earnings of self-employed earnersI137
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 section 2 of the Employment and Training Act 1973 F1F2or section 2 of the Enterprise and New Towns (Scotland) Act 1990 to the claimant for the purpose of assisting him in carrying on his business.
F32
“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;
F4b
any payment to which paragraph 26 or 27 of Schedule 9 refers (payments in respect of a person accommodated with the claimant under an arrangement made by a local authority or voluntary organisation and payments made to the claimant by a health authority, local authority or voluntary organisation in respect of persons temporarily in the claimant’s care).