Sch 36 para 17
(1) This paragraph specifies the post-commencement earnings limit in any other case. (2) The post-commencement earnings limit is— (a) if amount B is not greater than amount A, amount B, and (b) otherwise, amount C. (3) Amount A and amount B have the same meanings as in paragraph 16. (4) Amount C is the greater of— (a) amount A, and (b) amount D. (5) Amount D is— where ETY is the amount of the individual’s employment income from the employment to which the arrangement relates for the appropriate three year period (within the meaning of paragraph 16). (6) Where the appropriate three year period ends otherwise than with the first relevant event, Amount D is what it would be apart from this sub-paragraph increased by whichever is the greatest of— (a) the percentage by which an amount would be increased if it were increased for the period beginning with the date on which it ends and ending with the date on which the relevant event occurs at an annual rate of 5%, (b) the percentage by which an amount would be increased if it were increased for that period at an annual percentage rate referred to in regulations made by the Board of Inland Revenue, or (c) the percentage by which the retail prices index for the month in which the first relevant event occurs is higher than that for the month in which the appropriate period ends.