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Paragraph 2

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

In the case of a resident—

(a)

who has been engaged in any work as a self-employed earner; or

(b)

had the work been in Great Britain, would have been so engaged,

and who has ceased to be so engaged, from the date of cessation of his work any earnings derived from that work except earnings to which regulation 12(2) or (3) (royalties etc.) applies.