s 29 Meaning of earnings “for” a tax year
(1) This section applies for determining whether general earnings are general earnings “for” a particular tax year for the purposes of this Chapter. (2) General earnings that are earned in, or otherwise in respect of, a particular period are to be regarded as general earnings for that period. (3) If that period consists of the whole or part of a single tax year, the earnings are to be regarded as general earnings “for” that tax year. (4) If that period consists of the whole or parts of two or more tax years, the part of the earnings that is to be regarded as general earnings “for” each of those tax years is to be determined on a just and reasonable apportionment. (5) This section does not apply to any amount which is required by a provision of Part 3 to be treated as earnings for a particular tax year.