This section applies for the purposes of this Chapter in a case where general earnings from an employment would otherwise fall to be regarded as general earnings for a tax year in which the employee does not hold the employment.

If that year falls before the first tax year in which the employment is held, the earnings are to be treated as general earnings for that first tax year.

If that year falls after the last tax year in which the employment was held, the earnings are to be treated as general earnings for that last tax year.

This section does not apply in connection with determining the year for which amounts are to be treated as earnings under Chapters 2 to F110 of Part 3 (the benefits code).