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2. In regulation 25 of the principal Regulations (earnings for the purposes of certificates of exception) for paragraph (2) there shall be substituted the following paragraph—
“(2) In paragraph (1) of this regulation—
(a)“earnings” means the applicant’s net earnings from employment as a self-employed earner, and
(b)in calculating those net earnings, where the applicant also has earnings from employed earner’s employment in the same year which are shown in the accounts of his business as a receipt of that business, those earnings shall be disregarded.”.
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