§ 1. A person shall be deemed to satisfy, as respects the year 1943–44, the conditions as to emoluments specified in this Part of this Schedule if and only if—
- (a) he is, at some time during that year, in an employment which is relevant for the purposes of this Part of this Schedule; and
- (b) the total emoluments received by him for that year from all such employments do not exceed six hundred pounds, any payments for overtime being left out of account:
§ Provided that if for any part of that year the person in question was not in any employment which is relevant for the purposes of this Part of this Schedule, the said limit of six hundred pounds shall be proportionately reduced.
§ 2. The employments which are relevant for the purposes of this Part of this Schedule are all full-time employments except service in or with the armed forces of the Crown:
§ Provided that if, during the whole or any part of the year 1943–44, a person is not in any full-time employment but is in part-time employments (other than service in or with the armed forces of the Crown) which together take up his full time, those part-time employments shall, as respects the whole, or, as the case may be, that part, of that year, be deemed to be relevant for the purposes of this Part of this Schedule.