Paragraph 5
In section 88 (year in which earnings treated as received)—
(a)
in subsection (1), after “87” insert “ or 87A ”;
(b)
in subsection (2), after “87” insert “ or 87A ”.
In section 88 (year in which earnings treated as received)—
in subsection (1), after “87” insert “ or 87A ”;
in subsection (2), after “87” insert “ or 87A ”.