Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 6 U.K. Consequential Amendments

Part 2 U.K. Other enactments

Taxes Management Act 1970 (c. 9) U.K.

134 U.K. In section 64(1A)(a) (priority of claim for tax in Scotland)—

(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 ”.