OpenLegislation

Regulation 3 Relevant earnings

Original text. Later amendments are not shown.

For the purposes of section 270B(1)(a) of ITEPA “relevant earnings” (in addition to salary, wages or fees as in section 270B(3)(a)) means—

(a)

guaranteed contractual bonuses;

(b)

contractual commission;

(c)

guaranteed overtime payments;

(d)

location or cost of living allowances;

(e)

shift allowances;

(f)

skills allowances;

(g)

retention and recruitment allowances; and

(h)

market rate supplements.