Paragraph 3 Dental practitioner
In respect of a general dental practitioner, M's income includes all fees and allowances as approved by the Scottish Ministers less—
(a)
the salary as agreed by the Scottish Ministers of any assistant dental practitioner in the general dental practitioner's employment; and
(b)
any payment to cover the cost of practice expenses.
(2)
In the case of an assistant dental practitioner, M's earnings are the salary as agreed by the Scottish Ministers.