PART IVINCOME AND CAPITAL

CHAPTER IV:SELF-EMPLOYED EARNERS

Earnings of self-employed earners

23.  “Earnings”, in the case of employment as a self-employed earner, means the gross income of the employment and

(a)shall include any allowance paid under section 2 of the Employment and Training Act 1973(1) or section 2 of the Enterprise and New Towns (Scotland) Act 1990(2) to the relevant person for the purpose of assisting him in carrying on his business, unless at the date of the application the allowance has been terminated; but

(b)shall not include any payment to which paragraph 24 of Schedule 3 refers (payments in respect of a person accommodated with the relevant person under arrangements made by a local authority or voluntary organisation).

(1)

1973 c. 50; section 2 was substituted by section 25 of the Employment Act 1988 (c. 19) and repealed in part by the Employment Act 1989 (c. 38), section 29 and Schedule 7.

(2)

1990 c. 35; section 2 was amended by the Trade Union Reform and Employment Rights Act 1993 (c. 19), section 51 and Schedule 10.