http://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/223Income Tax (Earnings and Pensions) Act 2003An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.texttext/xmlenStatute Law Database2024-10-29Expert Participation2024-10-21SCHEDULESSCHEDULE 6Consequential AmendmentsPart 2Other enactmentsPension Schemes (Northern Ireland) Act 1993 (c. 49)223

In section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 (general interpretation), in the definition of “employee” for “emoluments chargeable to income tax under Schedule E” substitute “ general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003) ”.

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