Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 437: Cases where this Chapter does not apply
1874.This derives from section 140H(3) of ICTA. It limits the application of this Chapter to cases where the earnings from the employment are within section 15 or 21 and reproduces the restriction in the source legislation to Case I employments.