Payments in lieu of coal
14.—(1) A payment in lieu of coal made to a miner, which he is entitled to receive by virtue of his employment as such.
Here “miner” means any person employed in or about a colliery, whether on the surface or below ground, except a person employed—
(a)in a clerical, technical or administrative capacity; or
(b)at a coke oven, brick works or other activity not ancillary to coal mining.
(2) This paragraph does not apply to Northern Ireland.