Section 12

Section 107 of the principal Act is amended by substituting for subsection (1) the following subsection:

“(1)  In this part “wage-earner” means a person who is or has been employed on a salary or wage of an amount as may be prescribed excluding any temporary allowance and whose other income, if any, exclusive of any pension he may receive, does not exceed the amount as may be prescribed and does not arise from any trade or business in the management of which he takes any part.”.