97.—(1) Subject to paragraph (2), “earnings”, in the case of employment as a self-employed earner, means the gross receipts of the employment and include any allowance paid under section 2 of the Employment and Training Act 1973 F1 or section 2 of the Enterprise and New Towns (Scotland) Act 1990 F2 to the claimant for the purpose of assisting the claimant in carrying on the claimant's business.
(2) “Earnings” do 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 28 or 29 of Schedule 8 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);
(c)any sports award.