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8In section 3 of the principal Act (meaning of " earnings ") there is inserted, at the end, the following subsection—
“(4)For the purposes of this section, regulations may make provision for treating as remuneration derived from an employed earner's employment any payment made by a body corporate to or for the benefit of any of its directors where that payment would, when made, not be earnings for the purposes of this Act.”.
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