[Part 2 Normal Rules: Employment Not Contracted-Out]

[Part 2 Normal Rules: Employment Not Contracted-Out]

[Application

2

This Part applies to a relevant year if[—

(a)]     the contracted-out condition is not satisfied in respect of any tax week in the year [and

(b)     there is a surplus in the pensioner's earnings factor for the year].

Appropriate amount for year

3

The appropriate amount for the year for the purposes of paragraph 1 is either—

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