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Paragraph 1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In the case of a relevant person who has been engaged in remunerative work as an employed earner or, had the employment been in Great Britain, would have been so engaged–

(a)

any earnings paid or due to be paid in respect of that employment which has been terminated–

(i)

by way of retirement but only if on retirement he is entitled to a retirement pension under the 1975 Act, or would be so entitled if he satisfied the contribution conditions;

(ii)

otherwise than by retirement, except earnings to which regulation 21(1)(b) to (e) and (g) to (i) (earnings of employed earners) applies;

(b)

any earnings paid or due to be paid in respect of that employment which has been interrupted except earnings to which regulation 21(1)(d) and (e) applies.