Taxes Management Act 1970 (c. 9)
This section has no associated Explanatory Notes
132In section 62(1A)(a) (priority of claim for tax)—
(a)for “emoluments” substitute “taxable earnings (as defined by section 10 of ITEPA 2003)”;
(b)for “section 203 of the principal Act (pay as you earn)” substitute “PAYE regulations”.