In the case of a claimant to whom this paragraph applies, any earnings (other than a payment of the nature described in F1paragraph 1(2)(a) or (b)(ii)) which relate to employment which ceased before the first day of entitlement to an income-related allowance whether or not that employment has terminated.

This paragraph applies to a claimant who has been engaged in part-time employment as an employed earner or, had the employment been in Great Britain, would have been so engaged; but it does not apply to a claimant who has been suspended from employment.