247. Meaning of 'general earnings'.

'General earnings' means salary, wages and other earnings within Part 3 Chapter 1 of the Income Tax (Earnings and Pensions) Act 2003 or any amount 'treated' as earnings1. Amounts treated as earnings are2:

  1.  

    (1)     income of agency workers, workers under arrangements made by intermediaries, and workers providing services through managed service companies