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Chapter 2 EARNED INCOMEC1C2

England, Wales and Scotland

  1. 51Introduction
  2. 52Meaning of “earned income”
  3. 53Meaning of other terms relating to earned income
  4. 54Calculation of earned income - general principles
  5. 54ASurplus earnings
  6. 55Employed earnings
  7. 56Employee involved in trade dispute
  8. 57Self-employed earnings
  9. 57AUnused losses
  10. 58Permitted expenses
  11. 59Flat rate deductions for mileage and use of home and adjustment for personal use of business premises
  12. 60Notional earned income
  13. 61Information for calculating earned income – real time information etc.
  14. Gainful self-employment

Annotations

Modifications

C1

Pt. 6 Ch. 2 excluded in part (27.7.2013) by S.I. 2013/1508, regs. 1(2), 7(3)(b)

C2

Pt. 6 Ch. 2 applied (with modifications) by S.I. 2013/383, reg. 13(7) as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Universal Credit and Miscellaneous Amendments Regulations 2015 (S.I. 2015/1754), regs. 1(1), 7