Paragraph 11 Earnings of self-employed earnersI1
Scotland
“Earnings”, in the case of employment as a self-employed earner, means the net profits of the employment and includes any allowance paid under section 2 of the Employment and Training Act 1973 or section 2 of the Enterprise and New Towns (Scotland) Act 1990f1 to the individual for the purpose of assisting them in carrying on their business.
Annotations
Commencement
- I1
Sch. 2 para. 11 in force at 19.11.2023, see reg. 1(2)
Footnotes
- f1
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1990 c. 35. Section 2 was amended by section 47 and schedule 10 of the Trade Union Reform and Employment Rights Act 1993 (c. 19) and schedule 26 of the Equality Act 2010 (c. 15) and S.I. 1999/1820.