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248(1)Amend section 20 (employments and offices) as follows.U.K.
(2)In subsection (2)—
(a)for “emoluments” substitute “ earnings ”; and
(b)for “do not fall within Case I or II of Schedule E” substitute “ fall within section 22 or 26 of ITEPA 2003 ”.
(3)In subsection (3)—
(a)for “those emoluments” substitute “ those earnings ”; and
(b)for “other emoluments” substitute “ other taxable earnings (as defined by section 10 of ITEPA 2003) ”.