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198(1)Amend section 10A (Class 1B National Insurance contributions) as follows.U.K.
(2)In subsection (1) for “emoluments” substitute “ general earnings ”.
(3)In subsection (2)(a) for “the emoluments included” substitute “ the general earnings included ”.
(4)In subsection (4) for “Emoluments are chargeable emoluments” substitute “ General earnings are chargeable emoluments ”.
(5)In subsection (5) for “emoluments” in both places where it occurs substitute “ general earnings ”.