[an error occurred while processing this directive]

4.4.1 Relevant Earnings Relevant earnings are defined in section 623(2) of the Act and include:- Schedule E earnings including benefits in kind. Income chargeable to income tax under Schedule D from a trade, profession or occupation i.e. relating to persons in business on their own account or in a business partnership with others. Income from certain commercial lettings of holiday accommodation. Relevant earnings do not include, for example, investment income or income from an IPI policy or pension scheme. Nor do they include remuneration of a controlling director of an investment company

[an error occurred while processing this directive]