217Meaning of “lower-paid employment”
This
adran has no associated
Nodiadau Esboniadol
(1)For the purposes of this Chapter an employment is “lower-paid employment” in relation to a tax year if the earnings rate for the employment for the year (calculated under section 218) is less than £8,500.
(2)Subsection (1) is subject to section 220 (employment in two or more related employments).