8.—(1) A claimant’s relevant earnings for the purposes of paragraph 1(2)(a) of Schedule 1 to the Act (employment and support allowance: conditions relating to national insurance)(1) are the total amount of the claimant’s earnings equal to the lower earnings limit for the base tax year.
(2) For the purposes of paragraph (1), earnings which exceed the lower earnings limit are to be disregarded.
Paragraph 1(2) was substituted by section 12 of the Welfare Reform Act (Northern Ireland) 2010