This section has no associated Explanatory Notes
13U.K.In relation to times before 6th April 2003, Chapter 7 of Part 2 applies with the following modifications—
(a)references to “employment income of the worker” are to be read as references to “income of the worker chargeable to tax under Schedule E”,
(b)references to “earnings” are to be read as references to “emoluments”, and
(c)references to “this Chapter” are to be read as references to “section 134 of ICTA”.