To avoid double counting, step seven of the calculation requires that there is a deduction for payments or other benefits received in that year by the worker from the intermediary which are chargeable to income tax as employment income (such as salary payments, benefits or the reimbursement of allowable expenses), except those items in respect of which a deduction was made at step three. Exempt mileage allowance payments and passenger payments are treated for the purposes of step seven of
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